Nolan Dry Cleaners has determined the following about its costs: Total variable expenses are $38,000; total fixed expenses are $32,000; and the sales revenue needed to break even is $40,000. Use the contribution margin income statement and the shortcut contribution margin approaches to determine Nolan Dry Cleaners's current (1) sales revenue and (2) operating income. (Hint: First find the contribution margin ratio, and then prepare the contribution margin income statement.) Use the contribution margin income statement and the shortcut contribution margin approaches to determine