Atkins Corporation has the following information for the period. $400,000 Sales (5,000 units) Variable Expenses 240.000 Contribution Margin $160,000 Fixed Expenses 142.000 Net Operating Income $18.000 What is the company's contribution margin ratio? What is the company's break-even point in sales dollars? If sales increase to 5,040 units, what would be the estimated increase in net operating income? If the selling price increases by $4 per unit and the sales volume decreases by 400 units, what would be the estimated net operating income? (NOTE: Questions 3 and 4 are independent situations!)