If Sheridans sales were to increase by $ 100,000 with no change in fixed expenses, by how much would operating income increase? (Use the rounded contribution margin ratio calculated in the previous part to compute breakeven sales.)

Sheridan sells a learning system that helps preschool and elementary students learn basic math facts and concepts. The company's income statement from last month is as follows: Total Per Unit Sales revenue $ 572,000 $ 52 Variable expenses 171,600 15.60 Contribution margin 400,400 $36.40 Fixed expenses 294,000 Operating income $ 106,400