CVP Analysis Evans Co. produces and sells sweatshirts and has provided its contribution format income statement for June. Sales (7100 units) Variable expenses Contribution margin Fixed expenses Net operating income 284,000 198,800 85,200 61,308 $ 23,892 If the company sells 7300 sweatshirts, its net operating income should be What is the cm ratio? What is the BE point in units? What is the BE point in sales revenue? What is the cm per unit?