Fargo Company prepared the following contribution format income statement based on a sales volume of 2,000 units (the relevant range of production is 1,000 units to 2,500 units): Sales Variable expenses Contribution margin Fixed expenses Net operating income $55,000 36,000 19,000 10,400 $ 8, 600 9. What is the break-even point in dollar sales? 10. How many units must be sold to achieve a target profit of $12,100? 11. What is the margin of safety in dollars? What is the margin of safety percentage? 12. What is the degree of operating leverage? (Round your answer to 2 decimal places.) 13. Using the degree of operating leverage, what is the estimated percent increase in net operating income of a % increase in sales? (Round your intermediate calculations and final answer to 2 decimal places.)