Confirm your calculations in Requirement 3 above by increasing the unit sales in your worksheet by 20% so that the Data area looks like this:

1	Chapter 5: Applying Excel
2
3	Data
4	Unit sales	72,000	units
5	Selling price per unit	$20	per unit
6	Variable expenses per unit	$14	per unit
7	Fixed expenses	$180,000

(a)	What is net operating income? (Negative amount should be indicated by a minus sign.)

(b)	By what percentage did the net operating income increase?