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Answer (C) is correct . Lozier’s budgeted operating results using standard costs can be calculated as follows: Per Unit Standard Standard Amounts Units Totals Selling price $150 × 150,000 = $22,500,000 Less:? variable costs (60) × 150,000 = (9,000,000) Contribution margin $13,500,000 ? Less:? fixed costs (60) × 150,000 = (9,000,000) Operating income $??4,500,000 Three changes are anticipated: an increase in unit sales, a 20% reduction in variable costs, and a $750,000 reduction in fixed costs. The effects of these changes are reflected below: Per Unit Budgeted Budgeted

Answer (A) is incorrect because Per-unit fixed costs of $55 result from improperly allocating the total fixed costs for 175,000 units to 150,000 units.
Answer (B) is incorrect because A contribution margin of $15,300,000 results from applying the reduced variable costs to 150,000 units rather than 175,000.
Answer (D) is incorrect because Operating income of $7,050,000 results from using 150,000 units rather than 175,000.