In March, Mitchell Limited had sales of $280,800 (54,000 units), total variable expenses of $207,792, and total fixed expenses of $72,800.

Required:

1. What is the companys CM ratio?

2. Calculate the break-even level of sales in dollars.

3. Estimate the change in the companys operating income if it increased its total sales by $13,000. (Do not round intermediate calculations. Round your answers to 2 decimal places.)