Use the following data to answer the next two questions. Parker Company's operating results for last year are given below: Sales 2,400 units Selling price $40 per unit Variable expense $14 per unit Fixed expenses $19,500 1. If the company wants to increase its total contribution margin by 40% over last year, it will need to increase its sales by: a. $17160 b. $24,960 c. $38,400 d. $26,400 2. If the company's fixed expenses decrease by 20% next year, the break-even point will change from its previous level by: a. 150 unit increase b. 360 unit decrease c. 150 unit decrease d. no change in the break-even point