2. The new income statement would be:
Total Per Unit
Sales (9,900 units) ... $346,500 $35.00
Less variable expenses ... 198,000 20.00
Contribution margin ... 148,500 $15.00
Less fixed expenses... 135,000
Net operating income ... $ 13,500
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 ... $13,500
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