Here is how to solve the missing amounts in each of the four case situations:

- For **Case 1*, we can use the formula:

\[ \text{Net Income (Loss)} = \text{Sales} - \text{Variable Expenses} - \text{Fixed Expenses} \]

and

\[ \text{Contribution Margin per Unit} = (\text{Sales} - \text{Variable Expenses}) / \text{Units Sold}\]

We have:

\[ B = \$220,000 - \$140,000 - \$55,000 = **\$25,000**\]

\[ A = (\$220,000 - \$140,000) / 20,000 = **\$4**\]

- For **Case 2**, we have:

\[ C = 147,000 / (8 + D) \\

D = (\$147,000 / C) - 8\]

After solving the above equations, we get:

\[ C = **21,000**\]

\[ D = **5**\]

- For **Case 3**, we have:

\[ E = (\$15,000 * 12) + F \\

F = E - (\$15,000 * 12)\]

After solving the above equations, we get:

\[ E = **\$195,000**\]

\[ F = **\$15,000**\]
- For **Case 4**, we have:

\[ G= H * 8 \\

H= G/8\]

After solving the above equations, we get:

\[ G = **\$40,000**\]

\[ H = **\$5,000**\]

Please note that the above calculations are based on the information provided in the image you sent. If
you have any further questions, please let me know.