1. Spinda Inc., a manufacturer of sewing threads has supplied the following information:

Spools produced and sold	350,000 units
Sales revenue	2,836,000
VariableManufacturing Expenses	1,173,500
Fixed Manufacturing Expenses	439,600
Variable Selling & Administrative Expenses	612,500
Fixed Selling & Administrative Expenses	376,400

1. The company's CONTRIBUTION MARGIN RATIO is ___________ %.

Round off the final answer to 2 decimal places

2. The company's BREAK-EVEN POINT in unit sales is ___________ units.

Round up the final answer to a whole number

3. If the company can increase its sales volume by 10%, the total amount of expected increase in net operating income will be ______________.

Round up the final answer to a whole number