1.Ng Corporation produces and sells only one product; its selling price is $100 and its variable cost is $80 per unit. The companys monthly fixed expense is $35,000.

a.Using the formula method, calculate the number of units that need to be sold to earn an after-tax income of $9,000, assuming a tax rate of 25%.

2.In March, Mitchell Limited had sales of $384,300 (63,000 units), total variable expenses of $249,795, and total fixed expenses of $101,500.

a. Estimate the change in the companys operating income if it increased its total sales by $15,250. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

Orignal and New ?