12. Determine the change in operating income for each situation for a company that has an increase in total sales of $52,000.

a. Unit contribution margin of $4.50 and each product selling for $8.

= ____________

b. Contribution margin ratio of 24% and each product selling for $10.

= ____________

c. Unit contribution margin of $6, with total variable costs of $25,000 at $5 per unit.

= ____________

13. After incurring an operating loss of $(6,000) in 20Y5, the production manager would like to know the break-even point in sales and units for the company. During 2023, the company sold 6,000 at $3 each. Variable costs for the year totaled $10,800. Determine the sales and units sold that were needed to break even.

Sales = ____________

Variable costs = ____________

Contribution margin = ____________

Fixed costs= ____________

Operating income = ____________

14. A tire manufacturer sells its finished goods for 80 SAR each. The variable cost to manufacture each product is 20 SAR, while fixed costs equal 20,700 SAR. In 2022, the company earned operating income of 32,100SAR. In 2023, the CEO would like to increase operating income by 5%. Determine the sales in dollars and units needed to achieve the CEOs goal. Round answers to the nearest whole number.

Target Profit = ____________