A company that produces cameras has fixed costs of $164,000 per annum. The variable costs are 44% of sales and profit was $61,500. When the selling price was reduced by 10%, the sales volume increased by 21%.

a. What was the original sales revenue?

b. What were the original variable costs?

c. What is the new sales revenue?

d. What is the new variable cost?

e. What is the amount of change in net income?