I need help with b. and c1. I got the other parts correct

Jordan Company is considering the addition of a new product to its cosmetics line. The company has three distinctly different options: a skin cream, a bath oil, or a hair coloring gel. Relevant information and budgeted annual income statements for each of the products follow. Relevant Information Skin Cream Bath Oil Color Gel 120,000 200,000 80,000 9 $ 6 $ 13 $ 2 $ 3 $ 8 Budgeted sales in units (a) Expected sales price (b) Variable costs per unit (c) Income statements Sales revenue (a * b) Variable costs (a X c) Contribution margin Fixed costs $1,080,000 (240,000) 840,000 (609,000) $ 231,000 $1,200,000 (600,000) 600,000 (435,000) $ 165,000 $1,040,000 (640,000) 400,000 (120,000) $ 280,000 Net income Required: a. Determine the margin of safety as a percentage for each product. b. Prepare revised income statements for each product, assuming a 20 percent increase in the budgeted sales volume. c1. For each product, determine the percentage change in net income that results from the 20 percent increase in sales. c2. Which product has the highest operating leverage? d. Assuming that management is pessimistic and risk averse, which product should the company add to its cosmetics line? e. Assuming that management is optimistic and risk gressive, which product should the company add to its cosmetics line