Memofax, Inc, produces memory enhancement software for computers. Sales have been very erratic, with some months showing a prafit and some months showing a loss. The company's contribution format income statement for the most recent month is given Required: 1. Compute the company's CM ratio and its break even point in both units and dollars. (Do not round intermediate calculotions. Round your "Break-even point in units" answer up to nearest whole number.) 2. The sales manager feels that an $10,000 increase in the monthly advertising budget, combined with an intensified effort by the Fales staff, will result in a $80,000 increase in monthly sales. If the sales manager is right, what will be the effect an the company's monthly net operating income or loss? (Use the incremental approach in preparing your answer)