Parkins Company produces and sells a single product. The company's income statement for the most recent month is given below: Sales (24,000 units at $39 per unit) $ 936,000 Less manufacturing costs: Direct materials $ 192,000 Direct labor (variable) 240,000 Variable factory overhead 48,000 Fixed factory overhead 120,000 600,000 Gross margin 336,000 Less selling and other expenses: Variable selling and other expenses 96,000 Fixed selling and other expenses 168,000 264,000 Net operating income $ 72,000 There are no beginning or ending inventories. Required: a. Compute the company's monthly break-even point in units of product. (Round your answer to the nearest whole number.) Break-even point in units b. What would the company's monthly net operating income be if sales increased by 20% and there is no change in total fixed expenses? Net operating income $ c. What dollar sales must the company achieve in order to earn a net operating income of $140,000 per month? (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.) Sales $ d. The company has decided to automate a portion of its operations. The change will reduce direct labor costs per unit by 42 percent, but it will double the costs for fixed factory overhead. Compute the new break-even point in units. (Do not round intermediate calculations. Round your final answer to the nearest whole number.) New break-even point in units