Sales (4,000 units)		$200,000
	Variable expenses		110,000
	Contribution margin		90,000
	Fixed expenses		48,000
	Net operating income		$42,000	Use Excel to do your calculations.
a	What is the contribution margin per unit?
b	What is the contribution margin ratio?
c	What is the variable expense ratio?
d	If sales increase to 6,050 units, what would be the estimated net operating income?
e	If the selling price decreases by $4 per unit and the sales volume increases by 200 units, what would be the estimated net operating income?
f	If the variable cost per unit decreases by $5, spending on advertising increases by $4,000, and unit sales increase by 450 units, what would be the estimated net operating income?
g	What is the break-even point in dollar sales?
h	Estimate how many units must be sold to achieve a target profit of $60,000.