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This answer results from increasing revenue by 50% without also increasing variable costs by 50%. Variable costs must increase as well.
The contribution margin per unit is $45 ($100 ? $55). With a 50% increase in sales, sales will become 6,000 units and earnings before interest and taxes will become (6,000 × $45) ? $150,000 = $120,000.
By definition, even if production increases, the fixed costs will remain the same, or $150,000.
Earnings will not increase by the same percentage as revenues increase because of the presence of fixed costs within the company's cost structure. Fixed costs do not change with changes in volume as long as the volume remains within the relevant range. Because fixed costs assigned to headboard will not increase when sales increase, the increase in earnings attributable to headboards should be more than 50%.