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This would be the operating income if the new variable costs are calculated using plant capacity rather than sales, and fixed costs remain unchanged.
This would be the operating income if the variable costs remained the same and the only manufacturing and selling fixed costs included were the $30,000 for the new automation. However, the variable costs will change by $5 per unit, and the original fixed costs need to be included.
This would be operating income if the fixed costs remain unchanged. However, fixed costs will increase by $30,000 if the machine is purchased.
Presently, variable manufacturing costs are $10 per unit ($50,000 total divided by 5,000 units). If variable manufacturing costs are reduced by $5 per unit, variable costs for the 5,000 units would be $25,000 ($5 × 5,000 units). Fixed manufacturing costs would increase from $16,000 to $46,000. All other costs would remain the same. The contribution margin would increase to $60,000 ($100,000 minus $25,000 minus $15,000). Fixed costs would increase to $50,000 ($46,000 fixed manufacturing costs plus $4,000 fixed selling costs). The contribution margin of $60,000 minus the fixed costs of $50,000 equals $10,000 operating income.