Cullumber sells a learning system that helps preschool and elementary students learn basic math facts and concepts. The company's income statement from last month is as follows: Sales revenue Variable expenses Contribution margin Fixed expenses Operating income Total $$765,000267,750497,250266,500$ $$230,750$ Per Unit $$5117\mathrm{.}85$ $$33\mathrm{.}15$

Contribution margin ratio: $=\%$

Variable cost ratio : $=\%$

Break Even Sales: $=$ $

Margin of Safety: $

If they were to increase sales by $$100,000$ with no change in fixed expense how much would be operating income increase by$?=$ $

Cullumber's managers have determined that variable costs per unit will increase by $20\%$ beginning next month. To offset this increase in costs, they are considering a $10\%$ increase in the sales price. Market research indicates that the price increase will result in a $3\%$ decrease in the number of learning systems Cullumber sells. What will be Cullumber's expected operating income if the price increase is implemented? $($Round per unit calculations to $2$ decimal places e$.$g$.52\mathrm{.}75$ and final answer to $0$ decimal places, e$.$g$.5,275.)$