Deckyard company distributes a lightweight lawn chair that sells for $80 per unit. Variable expenses are $40.00 per unit, and fixed expenses total $180,000 annually Required: 1. What is the product's CM ratio? CM ratio 2. Use the CM ratio to determine the break-even point in sales dollars Break-even point in sales dollars 3. The company estimates that sales will increase by $53,000 during the coming year due to increased demand. By how much should net operating income increase? Net operating income increases by