I need to give the formula below and solve the questions.

Consider each case separately: What is the current annual operating income? What is the present breakeven point in revenues? Compute the new operating income or loss for each of the following changes: A $0.06 per unit increase in variable costs. A 20% increase in fixed costs and a 20% increase in units sold. A 40% decrease in fixed costs, a 40% decrease in selling price, a 30% decrease in variable cost per unit, and a 35% increase in units sold. Compute the new breakeven point in units for each of the following changes: A 20% increase in fixed costs A 20% increase in selling price and a $20,000 increase in fixed costs The Brewer Company manufactures and sells pens. Currently, 5,400,000 units are sold per year at $0.60 per unit. Fixed costs are $860,000 per year. Variable costs are $0.40 per unit. Read the requirements. Requirement 1a. What is the current annual operating income? Start by determining the formula to calculate operating income