Units sold Sales price per unit Variable cost per unit Contribution margin per unit Fixed costs Break-even (in units} Break-even [in dollars} Sales Variable costs Contribution margin Fixed costs Net income (loss) Current 950 $ 125 $ 98 $ 27 $ 23,000 852 $106,500 $118,750 $ 93,100 $ 25,650 $ 23,000 $ 2.650