Montesdeoca Corporation has provided the following contribution format income statement.

All questions concern situations that are within the relevant range.

Sales $(2,000$ units$)$ $ $120,000$

Variable expenses $72,000$

Contribution margin $48,000$

Fixed expenses $33,600$

Net operating income $ $14,400$

Required:

a$.$ If sales decline to $1,900$ units, what would be the estimated net operating income?

b$.$ If the selling price increases by $$4$ per unit and the sales volume decreases by $200$ units,

what would be the estimated net operating income?

c$.$ What is the break$-$even point in dollar sales?