Up	Down	Left	Right
Net Sales Revenue	$ 1,080,000	$ (d)	1,642,500	$ (j)
Variable cost	(a)	100,000	1,314,000	143,100
Fixed Cost	(b)	240,000	118,000	(k)
Operating income (loss)	$ 87,000	$ (e)	$ (g)	82,600
Units Sold	180,000	16,000	(h)	(I)
Contribution Margin per unit	$ 3.00	$ (f)	$ 73.00	$ 18.00
Contribution Margin Ratio	( c)	80%	(i)	40%

Net Sales Revenue	1,080,000
Variable costs	____________
Fixed costs	____________
Operating income (loss)	87,000
Units sold	180,000
Contribution margin per unit	3.00
Contribution margin ration	___________%