A cement manufaturer has supplied the following data:

Tons of cement produced & sold 260,000

Sales revenue $1,118,000

Variable manufacturing expense 429,000

Fixed maunfacturing expense 288,000

Variable selling & admin expense 91,000

Fixed selling & admin expense 228,000

Net operating income 82,000

A) What is the company;s break even point?

B) What is the company's unit contribution marigin?

C) The company's contribution margin ratio is closest to:

D) If the company increases its unit sale volume by 3% without increasing fixed expenses, then total net operating income should be closest to: