3.	Prepare the company's contribution margin income statement for June for sales of 495,000 cartons of calendars.
4.	What is June's margin of safety (in dollars)? What is the operating leverage factor at this level of sales?
5.	By what percentage will operating income change if July's sales volume is 13% higher? Prove your answer.

The monthly sales needed to earn $304,000 in operating income is Requirement 3. Prepare the company's contribution margin income statement for June for sales of 495,000 cartons of calendars