$22.$ Spencer Company's most recent monthly contribution format income statement is given below: Sales $$60,000$ Less variable expenses $45,000$ Contribution margin $15,000$ Less fixed expenses $18,000$ Net loss $($$$3,000)$ The company sells its only product for $$10$ per unit. There was no beginning or ending inventories. Required: a$.$ What are total sales in dollars at the break$-$even point? b$.$ What are total variable expenses at the break$-$even point? c$.$ What is the company's contribution margin ratio? d$.$ If unit sales were increased by $10\%$ and fixed expenses were reduced by $$2,000,$ what would be the company's expected net income? $($Prepare a new income statement.$)$

Arbon Company has three service departments and two operating departments. Selected data concerning the five departments are presented below:

$\backslash$table$[[,$Service Departwents,Operating Departments,Total$],[,$Administrative,Janitorial,Equippment Maintermance,Prep,Finishing$],[$Costs$,$$$84\mathrm{.}000,$$$67.$$$00,$$$36\mathrm{.}000,$$$256\mathrm{.}100,$$$498,600,$$$942\mathrm{.}500$