In March, James Electronics had sales of $2,610,000 (26,100 units), total variable expenses of $1,305,000, and total fixed expenses of $855,000. Required: 1. What is the company's CM ratio? CM ratio % 2. Using the CM ratio, calculate the break-even level of sales in dollars. Break-even level of sales in dollor 3. What is the break-even level of sales in units? Break-even level of sales in units units 4. Estimate the change in the company's operating income if it increased its total sales by $655,000 Estimated change in operating income