Ahmeds income statement is as follows:

Sales (10,000 units)	$40,000
Less variable costs	(24,000)
Contribution margin	$16,000
Less fixed costs	(12,000)
Operating income	$ 4,000

1. If Sales increase by $10,000, what is the new operating income?
2. Calculate the Break-even point in units for Herman.
3. Herman wants to earn operating income of $20,000. What amount of sales dollars will he need in to accomplish this goal?
4. Herman wants to earn net income (after taxes) of $35,000 and his tax rate is 30%. What amount of sales dollars will he need to accomplish this goal?