登录之后可查看解析

Answer (C) is correct . Revenue of $2,400,000 reflects a unit selling price of $16 ($2,400,000 ¡Â 150,000 games). The contribution margin is $975,000, or $6.50 per game ($975,000 ¡Â 150,000?games). Increasing sales will result in an increased contribution margin of $195,000 (30,000 games ¡Á $6.50). Since fixed costs are, by their nature, unchanging across the relevant range, net income will increase to $420,000 ($225,000 originally reported + $195,000).<
Answer (A) is incorrect because The net income before the increase in sales is $225,000.
Answer (B) is incorrect because Net income was originally $1.50 per game. The $270,000 figure simply extrapolates that amount to sales of 180,000 games.
Answer (D) is incorrect because Treating variable overhead as a fixed cost results in $510,000. Variable overhead is a $3 component ($450,000 ¡Â 150,000 units) of unit variable cost.