Presented here is the income statement for Big Shot Inc. for the month of May: Sales $ 61,000 Cost of goods sold 51,800 Gross profit $ 9,200 Operating expenses 14,100 Operating loss $ (4,900 ) Based on an analysis of cost behavior patterns, it has been determined that the company's contribution margin ratio is 19%. Required: Rearrange the preceding income statement to the contribution margin format. If sales increase by 15%, what will be the firm's operating income (or loss)? Calculate the amount of revenue required for Big Shot to break even.