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Units Sold Sales in dollars Total Variable Costs Per Unit Contribution Margin Total Fixed Cost Operating Income (loss) Company A 600 $30,000 Company B

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Units Sold Sales in dollars Total Variable Costs Per Unit Contribution Margin Total Fixed Cost Operating Income (loss) Company A 600 $30,000 Company B $70,000 Company C Company D ? 3 ? 5 900 $240,000 ? 7 $ 7,200 ? 4 ? 6 $144,000 ? 1 $ 80 $ 270 $ 140 $20,000 ? 2 $50,000 $ 6,000 $145,000 ? 8 $(10,000) $(24,000)

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