3. The new income statement reflecting the change in sales would be:
of Sales
Amount Percent
Sales... $84,000 100%
Less variable expenses ... 33,600 40%
Contribution margin ... 50,400 60%
Less fixed expenses... 38,000
Net operating income ... $12,400
Net operating income reflecting change in sales ... $12,400
Original net operating income ... $10,000
Percent change in net operating income ... 24%
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