## Answers

At 1,000 units | At 1,250 units | |

Sales | $ 25,700 | $ 32,125 |

Variable expense | $ 13,900 | $ 18,125 |

Contribution margin | $ 11,800 | $ 14,000 |

Fixed expenses | $ 7,788 | $ 8,888 |

Net operating income | $ 4,012 | $ 5,112 |

Here is the formula version

At 1,000 units | At 1,250 units | |

Sales | 25700 | =25700/1000*1250 |

Variable expense | 13900 | =(13.9+0.6)*1250 |

Contribution margin | =C3-C4 | =D3-D4 |

Fixed expenses | 7788 | =7788+1100 |

Net operating income | =C5-C6 | =D5-D6 |

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