1. The new income statement would be:
Total Per Unit
Sales (10,100 units) ... $353,500 $35.00
Less variable expenses ... 202,000 20.00
Contribution margin ... 151,500 $15.00
Less fixed expenses... 135,000
Net operating income ... $ 16,500
You can get the same net operating income using the following ap-
proach.
Original net operating income ... $15,000
Change in contribution margin
(100 units × $15.00 per unit) ... 1,500
New net operating income ... $16,500
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