Debella Corporation's contribution format income statement for July follows:

Sales	$	1,596,000
Variable expenses		934,800
Contribution margin		661,200
Fixed expenses		382,800
Net operating income	$	278,400

Debella has no beginning or ending inventories. They produced and sold 11,400 units during July.

Required:
a.	What is Debella's contribution margin ratio? (Enter as a percentage, rounded to 1 decimal place.)

b.	What is Debella's contribution margin per unit?

c.	What is Debella's break-even in units?

d.	If sales increase by 100 units, by how much should net operating income increase? (Omit the "$" sign in your response.)

e.	How many units would Debella have to sell to attain a target profit of $307,400?