need help with #3 thank you

Phoenix Company's 2017 master budget included the following fixed budget report. It is based on an expected production and sales volume of 15,000 units. PHOENIX COMPANY Fixed Budget Report For Year Ended December 31, 2017 Sales Cost of goods sold $3,150,000 Direct materials Direct labor Machinery repairs (variable cost) Depreciation-Plant equipment (straight-line) Utilities ($60, o00 is variable) Plant management salaries $945,000 240,000 60,000 315,000 210,000 180,000 1,950,000 1,200,000 Gross profit Selling expenses 90,000 105,000 235,000 Packaging Shipping Sales salary (fixed annual amount) 430,000 General and administrative expenses 125,000 241,000 75,000 Advertising expense Salaries Entertainment expense 441,000 S 329, 000 Income from operations 3. The company's business conditions are improving. One possible result is a sales volume of 18,000 units. The company president is confident that this volume is within the relevant range of existing capacity. How much would operating income increase over the 2017 budgeted amount of $329,000 if this level is reached without increasing capacity? PHOENIX COMPANY Forecasted Contribution Margin Income Statement For Year Ended December 31, 2017 Sales (in units) Contribution margin (per unit) Contribution margin Fixed costs Operating income 15,000 18,000 S 329,000 4. An unfavorable change in business is remotely possible; in this case, production and sales volume for 2017 could fall to 12,000 level? (Enter any loss with minus sign.) units. How much income (or loss) from operations would occur if sales volume falls to this PHOENIX COMPANY Forecasted Contribution Margin Income Statement For Year Ended December 31, 2017 12,000 Sales (in units) Contribution margin (per unit) Contribution margin Fixed costs Operating income (loss) 15,000