OLN Corporation prepared the following contribution format income statement based on a sales volume of $2,730$ units units.

Sales $$331,695$

Variable expenses $195,741$

Contribution margin $135,954$

Fixed expenses $33,561$

Net income $$102,393$

Each of the following questions is independent. Refer back to the original data unless the question mentions otherwise.

Round your answers in a way that makes sense for the question or as requested.

$1.$ Calculate the contribution margin ratio. $($round to the nearest whole percent and if you use CMR in future calculations, use the value as rounded here$/$input code: $0)$

$41$

$\%$

$2.$ Calculate the contribution margin per unit. $($round to the nearest hundredths place and if you use UCM in future calculations, use the value as rounded here$/$input code $0\mathrm{.}00)$ $

$49\mathrm{.}80$

$3.$ If sales increase by one unit, how much would be the increase in Net Income? $($enter your answer to the nearest hundredth of a dollar$/$input code $0\mathrm{.}00)$ $

$4.$ If sales decline to $2,100$ units, how much would be the new Net Income? $($round to the nearest whole dollar$/$input code: $0)$ $

$5.$ If the selling price increases by $$18\mathrm{.}20$ per unit and the sales volume decreases by $400$ units, how much would be the revised Net Income? $($round to the nearest whole dollar$/$input code: $0)$ $

$6.$ How many dollars of sales are required to earn a target net income of $$147,500?($round UP to the nearest whole dollar$/$input code: $0)$ $

$7.$ Calculate the degree of operating leverage. $($round to the nearest hundredths place and if you use operating leverage in future calculations, use the value as rounded here$/$input code: $0\mathrm{.}00)$

$8.$ Estimate the percentage increase in Net Income if sales increase by $19\%.($round to the nearest hundredths place$/$input code: $0\mathrm{.}00)$