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Answer (A) is correct . Dayton’s net income at a sales level of 30,000 units can be calculated as follows: ? Selling price $?????????10 Less:? variable costs (7) Contribution margin per unit $???????????3 Times:? unit sales ×??30,000 Total contribution margin $??90,000 Less:? fixed costs (42,000) Operating income $??48,000 Less:? income taxes (50%) (24,000) Net profit $??24,000

Answer (B) is incorrect because The amount of $45,000 results from failing to subtract fixed costs.
Answer (C) is incorrect because Operating profit before taxes is $48,000.
Answer (D) is incorrect because The contribution margin is $90,000.