Metro Incorporated, which produces and sells a single product, has provided the following contribution format income statement for March:
Sales (5,000 units)	$275,000
Variable expenses	100,000
Contribution margin	175,000
Fixed expenses	105,400
Net operating income	$69,600
Required: Show your work.
a. What are the unit sales to break even? Round all units up.
b. What are the dollar sales to break even? Round all dollar sales up to the nearest whole dollar.
c. What are the unit sales needed to achieve a target profit of $100,000? Round all units up.
d. What are the dollar sales needed to achieve a target profit of $75,000? Round all dollar sales up to the nearest whole dollar.
e. What is the company's margin of safety in dollars and as a percentage? Round all dollar sales up to the nearest whole dollar and percentages to a tenth of a percent.
f. What is the company's degree of operating leverage? Round to one decimal place.
g. Given the degree of operating leverage calculated above, if sales grows by 10%, what is the percentage change in net operating income? Round to one decimal place.