Panther 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 dedine to 1,700 units, what would be the estimated net operating Income? b. If the selling price increases by 54 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