Apogee Corporation has provided the following contribution format income statement for sales of 9,000 units:

Sales $320,000

Variable expenses $210,000

Contribution margin $110,000

Fixed expenses $99,500

Net operating income $10,500

Required: Note: each of these requirements is independent of the other two requirements.

a) If sales increase to 10,110 units, what would be the estimated increase in net operating income?

b) If the variable cost per unit increased by $5, spending on advertising increased by $3,000 and unit sales increase by 18,200 units, what would be the estimated net operating income?

c) Estimate how many units must be sold to achieve a target profit of $100,000.