**Answer:**

**What is the sales revenue under the worst-case scenario?**

$ 125,032

**Explanation:**

Initial Escenario

**TOTAL Income Statement Unit Quantity
**

$ 1,035,200 Total Net Sales $ 647 1.600

-$ 352,000 Variable Cost $ 220

-$ 64,000 Depreciation Expenses

**$ 619,200 Contributing Margin
**

-$ 438,000 Anual Fixed Costs

**$ 181,200 Segment Margin
**

**Worst Case Escenario**

Quantity fall 3% from **1,600 to 1,552**

Price Fall 2% from **$647 to $634**

Variable Cost Increase 2% from **$220 to $224**

Anual Fixed Cost Increase 2% from **$438,000 to $446,760**

Depreciation Expenses maintained at the same level.

**TOTAL Income Statement Unit Quantity
**

$ 984,061 Total Net Sales $ 634 1.552

-$ 348,269 Variable Cost $ 224

-$ 64,000 Depreciation Expenses

**$ 571,792 Contributing Margin
**

-$ 446,760 Anual Fixed Costs

**$ 125,032 Segment Margin
**