During 2022 Clear blue electronics had sales of 2,530,000(25,300 units), total variable expenses of 1,265,000 and total fixed expenses of 815,000. 1) What is the company CM ratio 2) Using the CM ratio calculate the break- even level of sales in dollars 3) What is the break even level of sales in units 4) estimate the change in the company operating income if it increases its total sales by 615,000