3. Baker compeny has a product that sells for \$ 20 per unit. The variable expenses is are \$12 por w and fixed expenses total \$30,000 per year. - Required: a) What is the total CM at breack-even point? b) What is The CM ratio for the products? c) If total cales inerease by 20,000 and fixed expenses remain unchanged by how much would net operating income be expected to increase? d) The marketing masager wants to increase advertising by \$6,000 per year how many additional units would have to be sold to increase net income by $2000