Hi, I need help with this question. Do not understand how to solve for CM unit with %

Stratford Company distributes a lightweight lawn chair that sells for $30 per unit. Variable expenses are 40% of sales, and fixed expenses total $313,200 annually. Required: Answer the following independent questions: 1. What is the product's CM per unit? Contribution margin per unit 2. Use the CM per unit to determine the break-even point in units. Break-even point in units 3. The company estimates that sales will increase by $50,000 during the coming year due to increased demand. By how much should net operating income increase? Increase in operating income 4. Assume that the operating results for last year were as follows: Sales Less: Variable expenses 870, 000 348, 000 Contribution margin 522 , 000 Less: Fixed expenses 313, 200 Net operating income $ 208, 800 a. Compute the degree of operating leverage at the current level of sales. (Round your answer to 1 decimal place.) Degree of operating leverage b. The president expects sales to increase by 30% next year. By how much should net operating income increase? Increase in operating income 5-a. Refer to the original data. Assume that the company sold 31,000 units last year. The sales manager is convinced that a 10% reduction in the selling price, combined with a $80,000 increase in advertising expenditures, would increase annual unit sales by 40%. Prepare two contribution format income statements: one showing the results of last year's operations, and one showing what the decimal places.) results of operations would be if these changes were made. (Do not round intermediate calculations. Round "Per Unit" answers to 2 Last Year Proposed Total Per Unit Total Per Unit Sales