Operating income statement *,”1) contribution margin per unit X average sales volume units= contribution marginLESS: fixed expenses= operating income* average sales volume units = use the “”most locations WERE selling2) new contribution margin per unit (‘lower sales price per bowl’ – ‘variable costs would be’)X new sales volume units (‘each restaurants volume to increase 8

Operating income statement *,”1) contribution margin per unit X average sales volume units= contribution marginLESS: fixed expenses= operating income* average sales volume units = use the “”most locations WERE selling2) new contribution margin per unit (‘lower sales price per bowl’ – ‘variable costs would be’)X new sales volume units (‘each restaurants volume to increase 8

000 bowls’)= contribution marginLESS: new fixed expenses (original fixed expenses + (‘400 advertising costs)”