can someone explain how these numbers came about???

BONUS QUESTION: (10 Points) Lori's Assessories reported $450,000 in sales and a net operating income of $20,000 when 60,000 units were sold last month. At break-even point, the company's total contribution margin equals $140,000. Based on this information answer the following questions: (10 points) a) What is Lori's degree of operating leverage? Sales 450,000 ve (240poo> 210,000/79,000 = 3 cm 210,000 FC 140,000 NI 10,000. b) Based on your answer in (a), if sales were expected to increase 5% next year, by what percent would we expect net income to increase? 34.05 .15 Great