Answer:
d. $15,400
Explanation:
Sales (5,300 units) $296,800
Variable expenses (<u>$174,900)</u>
Contribution margin $121,900
Fixed expenses (<u>$106,500)</u>
Net operating income <u> $15,400</u>
<u>Workings:</u>
Sale Price per unit = $319,200 / 5,700 = $56
Variable cost per unit = $188,100 / 5,700 = $33
Total Sales = 5,300 x $56 = $296,800
Total Variable cost = 5,300 x $33 = $174,900