both questions please

Poteet Corporation has a contribution margin of $500,000 and net operating income of $125,000. Using the degree of operating leverage, if sales increase 35%, by what percentage will net operating income increase? 25% 400% 90% 40% Quan Company currently makes 10,000 machinery parts a year. The cost per unit to produce a part is: Cost per unit Direct materials $17 Direct labor $11 Variable manufacturing overhead $15 Fixed manufacturing overhead $20 An outside supplier has offered to sell 9,000 parts to the company for $55 per unit. If the company accepts the outside offer, what will be the effect on operating profit? $108,000 decrease O $90,000 increase O $180,000 increase O $72,000 decrease