Klamath Company produces a single product. The projected income statement for the coming year is as follows:

Sales (80,800 units @ $30.00)	$2,424,000
Total variable cost	1,599,840
Contribution margin	$ 824,160
Total fixed cost	890,460
Operating income	$ (66,300)

Required:

1. Compute the unit contribution margin and the units that must be sold to break even.

Unit contribution margin	$
Break-even units	units

2. Suppose 10,000 units are sold above breakeven. What is the operating income? $

3. Compute the contribution margin ratio. Use the contribution margin ratio to compute the break-even point in sales revenue.

Contribution margin ratio	%
Break-even sales revenue	$

Suppose that revenues are $200,000 more than expected for the coming year. What would the total operating income be?