III. XYZ Company manufactures and sells a single product. The company's contribution income statement for last year follows: XYZ Company Income Statement for the year 2013 Sales ($ 20 per unit sold)....................... $ 18,000 Less variable expense ........................ 7,200 Contribution margin .......... Less fixed expense ............. ....... 10,800 6,000 .... 4,800 Net operating income ...... Required: 1. Calculate the contribution margin per unit, and ratio? 2. Calculate the break-even point in unit? 3. If selling price increase to $25 per unit, variable per unit and fixed cost are not change, how many unit should be sold to get profit $1,000 per month. Prepare the new income statement