Pacher Company, which has only one product, has provided the following data concerning its most recent month of operations. Selling Price.........................................$155 Units in Beginning Inventory....................100 Units produced....................................4,500 Units sold...........................................4,300 Units in Ending Inventory........................300 Variable Costs per unit: Direct Materials......................................$28 Direct Labor...........................................$49 Variable Manufacturing Overhead...............$7 Variable Selling & Admin...........................$7 Fixed Costs: Fixed Manufacturing Overhead..........$175,500 Fixed Selling & Admin........................$81,700 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. --------------------- Baker Company has a product that sells for $20 per unit. The variable expenses are $12 per unit, and fixed expenses total $30,000 per year. Required a. What is the total contribution margin at the break-even point? b. What is the contribution margin ratio for the product? c. If total sales increase by $20,000 and fixed expenses remain unchanged, by how much would net operating income be expected to increase? d. The marketing manager wants to increase advertising by $6,000 per year. How many additional units would have to be sold to increase overall net operating income by $2,000?