umber of Units Sold Total Variable Cost Variable Cost Total Contribution 160,000 Percentage 78.0% Margin Total Fixed Costs Net Income/(Loss) $288,000 $312,000 ($24,000) I= Selling Price per Unit $90.00 Total Sales Number of Units Sold Variable Cost per Unit Contribution Margin Percentage Total Fixed Costs Net Income/ Return on Sales 60% (Loss) $108,000 [NI/Sales] 12% 4. Total Variable Cost Selling Price per Number of Units Unit Sold Contribution Margin Percentage $154,000 20,000 Total Fixed Costs $120,000 Net Income/(Loss) $6,000