This is the information of the question and I answered the first part. I am having difficulty figuring out how to answer this next question.

This is the information of the question and I answered the first part. I am having difficulty figuring out how to answer this next question. Phoenix Company's 2013 master budget included the following fixed budget report It is based on an expected production and sales volume of 15,000 units. An unfavorable change in business is remotely possible; in this case. production and sales volume for 2013 could fall to 12,000 units. How much income (or loss) from operations would occur if sales volume falls to this level? (Loss should be indicated by minus sign.)