Petrako Manufacturing Company makes special filters for the heavy equipment industry. Actually, the company produces and sales between 120,000 and 130,000 units per month (at 85% production capacity) During September 2020 the following selected accounts summary was taken from the accounting records: Units produced and sales... 110,000 $4 Direct Materials per unit is................ $5 Direct Labor per unit is................. Variable overhead per unit is........ $1 Variable selling expenses per unit sold... $3 Total variable costs Fixed costs: Manufacturing overhead General and administrative $13 $500,000 200,000 Accordingly, to the production and sales budget for November 2020, the management projected sales of 125,000 units at $30 each. 5. If sales increase by 10%, by what amount and percentage will operating income increase? 6. How many units must the company produce and sells to earn $1,600,000 in November? 7. If the company want a net income (after-tax) of $1,300,000 for November (the company average tax rate is 20%) how many units must will be sold? 8. What happened to the break-even in sales and units if Direct Labor costs increase to $5