Question

	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	___________%

Answer 1

	Up	Down	Left	Right
Net Sales Revenue	1080000	d $500000	1,642,500	j) 238500
Variable cost	a 540000	100,000	1,314,000	143,100
Fixed Cost	b $453000	240,000	118,000	k) 12800
Operating income (loss)	87000	e $160000	g) $210500	82,600
Units Sold	180,000	16,000	h) 4500	l) 5300
Contribution Margin per unit	3	f $25	73	18
Contribution Margin Ratio	c 50% or .5	80%	i) 20% or .2	40%
working
a) Variable cost
Selling price-Contribution margin
(1080000/180000)-3	3	per unit
Total variable cost (180000*3)	540000
b) Fixed Cost	453000
Contribution margin- Operating Income
(180000*3)-87000
c) Contribution Margin Ratio	50%
CM/Sales*100
3/6*100
d) Net sales Revenue
Variable cost/(1-CM ratio)
100000/.2	500000
e)
Operating income (loss)	160000
500000-100000-240000
f)
Contribution Margin per unit	25
(500000-100000)/16000
g
Operating income (loss)
Sales-Variable cost-Fixed cost
1642500-1314000-118000	210,500
h) Units sold	4500
CM/CM per unit
(1642500-1314000)/73
i)
Contribution Margin Ratio	20	%
CM/Sales*100	0.2
(1642500-1314000)/1642500*100
j)
Sales	238500
Variable cost/(1-CM ratio)
143100/.6
k) Operating Income	12800
238500-143100-82600
i)
Units sold	5300
CM/CM per unit
(238500-143100)/18

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