Presented here is the income statement for Big Shot, Inc., for the month of May:

Sales	$	60,000
Cost of goods sold		52,700
Gross profit	$	7,300
Operating expenses		15,200
Operating loss	$	(7,900	)

Based on an analysis of cost behavior patterns, it has been determined that the company's contribution margin ratio is 19%.

Required:

a. Rearrange the preceding income statement to the contribution margin format.

b. If sales increase by 10%, what will be the firm's operating income (or loss)? (Do not round intermediate calculations.)

c. Calculate the amount of revenue required for Big Shot, Inc., to break-even.