Part 1 is addtional information if needed.

Part 1. Bliner Corporation is a manufacturer that uses job-order costing. On January 1, the company's inventory balances were as follows: Raw materials $42,000 Work in process $20,000 Finished goods $36,000 The company applies overhead cost to jobs on the basis of direct labor-hours. For the current year, the company's predetermined overhead rate of $16.50 per direct labor- hour was based on a cost formula that estimated $660,000 of total manufacturing overhead for an estimated activity level of 40,000 direct labor-hours. The following transactions were recorded for the year. Raw materials were purchased on account, $520,000 Raw materials used in production, $465,000. All of the raw materials were used as direct materials The following costs were accrued for employee services: direct labor, $605,000, indirect labor. $150,000, selling and administrative salaries, $240,000. Incurred various selling and administrative expenses (eg, advertising, sales travel costs, and finished goods warehousing), $357,000. Incurred various manufacturing overhead costs (e.g., depreciation, insurance, and utilities). $505,000 Manufacturing overhead cost was applied to production. The company actually. worked 42,000 direct labor-hours on all jobs during the year Jobs costing $1,685,000 to manufacture according to their job cost sheets were completed during the year Jobs were sold on account to customers during the year for a total of $2,750,000 The jobs cost $1,695,000 to manufacture according to their job cost sheets . Part 2 Rhiner Company prepared the following contribution format income statement based on a sales volume of 1,000 units the relevant range of production is 500 units to 1,500 units): Sales $25,000 Variable expenses 10.000 Contribution margin 15,000 Fixed experises 8.000 Net operating income $ 7.000 Required: (Answer each question Independently and always refer to the original data unless instructed otherwise) (Show all work/calculations No credit will be given without showing your work and/or calculations.) a. What is the contribution margin per unt? b. What is the contribution margin ratio? c. What is the variable expense ratio? d if sales increase to 1,001 units, what would be the increase in net operating income? e if sales decline to 950 units, what would be the net operating income? 1. If the selling price increases by S4 per unit and the sales volume decreases by 200 units, what would be the net operating income? of the variable cost per unit increases by S2. spending on advertising increases by $1,000, and unit sales increase by 240 units, what would be the net operating income? h. What is the break-even point in unit sales? 1 What the break-even point in dollar sales? 1. How many units must be sold to achieve a target profit of $7,500? k What is the margin of safety in dollars? What is the margin of safety percentage? What is the degree of operating leverage? m. Using the degree of operating leverage, what is the estimated percent increase in net operating income of a 10% increase in sales? n Assume that the amounts of the company's total variable expenses and total fixed expenses were reversed. In other words, assume that the total variable expenses are $8,000 and the total foxed expenses are $10,000 Under this scenario and assuming.that total sales remain the same, what is the degree of operating leverage? o. Using the degree of operating leverage that you computed in the previous question, what is the estimated percent increase in net operating income or a 10% increase in sales? please explain step by step