Andretti Company has a single product called a Dak. The company normally produces and sells 86,000 Daks each year at a selling price of $50 per unit. The company's unit costs at this level of activity are given below: Direct materials $ 7.50 Direct labor 11.00 Variable manufacturing overhead 2.50 Fixed manufacturing overhead 5.00 ($430,000 total) Variable selling expenses 1.70 Fixed selling expenses 4.50 ($387,000 total) Total cost per unit $ 32.20 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 120,400 Daks each year without any increase in fixed manufacturing overhead costs. The company could increase its sales by 40% above the present 86,000 units each year if it were willing to increase the fixed selling expenses by $100,000. Calculate the incremental net operating income. (Round all dollar amounts to 2 decimal places.) Increased sales in units Contribution margin per unit Incremental contribution margin Less added fixed selling expense Incremental net operating income 0.00