Cullen Corporation has provided the following contribution format income statement for the month ended March 31, 2021. All questions concern situations that are within the relevant range. Sales (11,000 units) $330,000 Variable expenses 209,000 Contribution 121,000 margin Fixed expenses 97,800 Net operating $23,200 income Required: a. Estimate how many units must be sold to achieve a target profit of $75,400. b. If sales increase to 12,500 units, what would be the estimated increase in net operating income? c. If the variable cost per unit increases by $4, fixed expenses increases by $14,500, and unit sales are 24.000 units, what would be the estimated net operating income? Remember to round units to the next whole number and round the dollars to the nearest whole dollar