In March, Mitchell Limited had sales of $313,500 (57,000 units), total variable expenses of $222,585, and total fixed expenses of $66,700.

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 $11,000. (Do not round intermediate calculations. Round your answers to 2 decimal places.)