Lincoln, Inc. has provided the following contribution format income statement for sales of 12,000 units: Sales Variable costs Contribution margin Fixed costs Net operating income $540,000 420,000 120.000 95,000 $25,000 Required for Part 3: Note: Each of these three scenarios is independent of the other two. 1. If sales increase to 12,900, what would be the increase in net operating income? 2. If the selling price per unit increases by $4, manufacturing costs per unit decrease to $25, administrative variable costs per unit increase to $11, marketing spending increases $7,000, and units sold increase by 6,000, what is net operating income? 3. How many units must be sold to achieve a target profit of $100,000