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This is the forecasted contribution margin for the current year. The contribution margin minus fixed costs equals profits.
The contribution margin ratio for the past year was .40, calculated as ($450,000 ? $270,000) ÷ $450,000. Assuming the contribution margin does not change, for the current year the contribution margin will be the current year’s forecasted sales of $500,000 × .40, or $200,000. Fixed costs last year were $120,000, and if they do not change, Silverstone’s profits this year will be the contribution margin of $200,000 – fixed costs of $120,000, or $80,000.
This is the previous year's profits.
This answer results from using the previous year's variable costs as the current year's variable costs. The current year's variable costs will be higher than the previous year's variable costs, because the forecasted sales for the current year are higher.