3. Sales (39,000 units @ $27.00 per unit*) ... $1,053,000
Less variable expenses
(39,000 units @ $21.00 per unit) ... 819,000
Contribution margin ... 234,000
Less fixed expenses ($180,000 + $60,000) ... 240,000
Net operating loss ... $ (6,000)
*$30.00 – ($30.00 × 0.10) = $27.00
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