31) Thomanon Corporation has oeovidod the following contribution format income statement. Assume that the following information is within the relevant range. 40,000 30.000 Sales (1,000 units) Variable expenses Contribution margin Fixed expenses 10,000 7,000 3,000 Net operating income If the variable cost per unit increases by $1, spending on advertising ncreases by $2,000, and unit C) $450 sales increase by 50 units, the net operating income would be closest to: A) $9,450 D) $1,000 B) $2,150 32) Ploeger Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. 240,000 156,000 Sales (4,000 units) Variable expenses 84,000 81,900 Contribution margin Fixed expenses Net operating income 2,100 The break-even point in dollar sales is closest to: A) $156,000 D) $234,000 B) S0 C) $237,900 33) The following information pertains to Nova Co.'s cost-volume-profit relationships: Breakeven point in units sold Variable expenses per unit Total fixed expenses 1,000 S 500 S 150,000 How much will be contributed to net operating income by the 1,001st unit sold? A) $500 B) S0 C) $150 D) $650 34) Stockmaster Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (8,000 units) Variable expenses Contribution margin Fixed expenses S 320,000 192,000 128,000 121,600 6,400 Net operating income The margin of safety in dollars is closest to: A) S121,600 B) $128,000 C) $16,000 D) $6,400