1 . oints eBook Stratford Company distributes a lightweight lawn chair that sells for $30 per unit. Variable expenses are 20% of sales, and fixed expenses total $595,200 annually. Required: Answer the following independent questions: 1. What is the product's CM per unit? Contribution margin per unit Print References 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 $60,000 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 Contribution margin Less Fixed expenses $930,000 106,000 744,000 595,200