can you explain where the numbers come from for d- j. thank u

2. Rapido provides quick automobile oil change services. Budgeted cost and revenue data for the Rapido are given below, based on sales of 8,000 oil change services. Sales Less: Cost of goods sold Gross margin Less: Operating expenses Operating income S192,000 136,000 $ 56,000 36.000 S 20.000 Cost of goods sold consists of S124,000 of variable costs and 512,000 of fixed costs. Operating expenses consist of $4,000 of variable costs and $32,000 of fixed costs ZUOS VC 44000 d. Compute the breakeven sales in sales dollars. 5500 units 5500 24 =132000 e. Compute Rapido's margin of safety in units 8000-5500 = 2500 unit f. Compute Rapido's margin of safety in sales dollars. 2500 x 24 = 60000 g. Compute Rapido's margin of safety as a percentage. 25000/8000 - 31.257 h. Compute the number of units that must be sold to increase operating income by 10% FC 4 Target ULDOO + CUOV 20 000) 2006 OM perunt 10 4400+2 2000 8250 - 2000 i. Compute operating leverage factor at 8,000 units Operating leverage 64000 CM = 3.2 20006 Qper income j. If sales were to increase by 10% by what percentage would operating income increase? 10x3.2= 32%