Cullen Corporation has provided the following contribution format income statement. All questions concern situations that are within the relevant range. $270,000 Sales (9,000 units) Variable expenses Contribution margin Fixed expenses Net operating income 189.000 81,000 77.400 $3,600 Required: a. Estimate how many units must be sold to achieve a target profit of $52,200. b. If sales increase to 9,500 units, what would be the estimated increase in net operating income? c. If the variable cost per unit increases by $7, fixed expenses increases by $4,500, and unit sales are 22,200 units, what would be the estimated net operating income