32. Nancy Corporation has provided the following contribution format income statement $40 (90.000) Unit Total Sales (3,000 units) $120,000 Variable expenses (30) Contribution margin 10 30,000 Fixed expenses 121.000) Net operating income 9,000 If sales decline by 200 units, the revised net operating income would be closest to: A) $29.000 C) $7,000 D) $8,000 B) $2,000 33. Barbara Corporation has provided the following contribution format income statement Total Sales (4.000 units) $240,000 Variable expenses (156,000) Contribution margin 84.000 Fixed expenses 81,900 Net operating income 2.100 The break-even point in dollar sales is closest to: A) $234,000 B) $237,900 C) S156,000 D) SO 34. Carliesha Corporation has provided the following contribution format income statement Units Sales (1.000 units) $50 Variable expenses (32) Contribution margin 18 Fixed expenses Net operating income The break-even point in unit is closest to: A) 0 units B) 895 units Total $ 50,000 32,000 18,000 11.700 6,300 C) 700 units D) 650 units 35. Sariah Corporation has provided the following contribution format income statement Sales (8,000 units) 320,000 Variable expenses 192.000 Contribution margin 128,000 Fixed expenses 121,600 Net operating income 6,400 The margin of safety in dollars is closest to: A) $6,400 B) $16,000 C) $121,600 D) $128,000