Answer:
$3,000
Explanation:
                      Per Unit       Total
Sales                   $15           $45,000
Less variable expenses    $9           -$27,000
Contribution margin       $6            $18,000
Less fixed expenses                   -$12,000
Operating profit                       $6,000
first we must calculate total unit sales = $45,000 / $15 = 3,000 units
if 500 less units are sold, then the total contribution margin will be $15,000, and if you want to keep operating profit at $6,000, your fixed expenses must equal:
contribution margin - fixed expenses = operating profit
$15,000 - fixed expenses = $6,000
$15,000 - $6,000 = fixed expenses
$9,000 = fixed expenses
since the current fixed expenses are $12,000 and you need them to be $9,000, they must be reduced by $3,000
