Andretti Company has a single product called a Dak. The company normally produces and sells 80,000 Daks each year at a selling price of $44 per unit. The company's unit costs at this level of activity are given below: Direct materials 7.50 Direct labor 12.00 3.30 Variable manufacturing overhead 8.00 ($640,000 total) Fixed manufacturing overhead Variable selling expenses 1.70 5.50 ($440,000 total) 38.00 Fixed selling expenses Total cost per unit A number of questions relating to the production and sale of Daks follow. Each question is independent Required: 1-a. Assume that Andretti Company has sufficient capacity to produce 108,000 Daks each year without any increase in fixed manufacturing overhead costs. The company could increase its sales by 35% above the present 80,000 units each year if it were willing to increase the fixed selling expenses by $130,000. Calculate the incremental net operating income. (Round your answers to the nearest whole number.) Increased sales in units 28,000 Contribution margin per unit Incremental contribution margin Less added fixed selling expense 0.00 incremental net operating income