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 = ____________