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A cement manufacturer has supplied the following data.

Tons of cement produced and sold220,000

Sales revenue $924,000

Variable manufacturing expense$297,000

Fixed manufacturing expense $280,000

Variable selling and admin expense$165,000

Fixed selling and admin expense$82,000

Net operating income $100,000

Required:

Calculate the company's unit contribution margin.

Calculate the company's contribution margin ratio.

If the company increases its unit sales volume by 5% without increasing its fixed expenses, what would the company's net operating income be?