can someone solve it with cell reference please

A2 fx Results for last year are as follows: D E B 1 Stratford Company distributes a lightweight lawn chair. 2 Results for last year are as follows: 3 Sales units 24,000 4 Stratford Company 5 Income Statement 6 Sales $364,800 7 Variable expenses 144,000 8 Contribution Margin 220,800 9 Fixed Expenses 180,000 10 Operating income (loss) $ 40,800 11 12 Part 2 13 Sales increase $ 45,000 14 15 Part 3 16 Decrease in selling price 10% 17 Increase Advertising 100,000 18 Increase sales units 75% 19 20 21 Part 4 22 Increase sales commissions $ 2 23 Increased sales units to 48,000 24 25 $ B D Required: 4. Calculate the company's CM ratio and its break-even point in sales dollars and in units as well as its Margin of Safety and Margin of Safety % Company's Contribution Margin Ratio - Breakeven Point in Sales Dollars - Breakeven Point in Unit Sales = 1 5 Margin of Safety - 36 37 Margin of Safety % = 39 Apply the INCREMENTAL APPROACH (Also Known As the CONTRIBUTION MARGIN APPROACH) to 40 calculate whether the operating income would increase or (decrease) for Sich of the following independent 41 considerations from management? If operating income will decrease, please ensure your answer is a negative 42 2. If sales increase by $45,000 during the coming year due to increased demand, by how much should 43 operating income increase? Use the incremental approach in preparing your answer. 38 44 45 46 47 49 50 51 Increase in Operating Income