Panther Corporation has provided the following contribution format income statement. All questions concern situations that are within th relevant range. Sales (2,000 units) Variable expenses Contribution margin $120,000 72,000 48,000 33,600 $14,400 Fixed expenses Net operating income Required: a. If sales decline to 1,700 units, what would be the estimated net operating income? b. If the selling price increases by $4 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