Q1 Selling price per unit $35 VC per unit $11 Fixed Cost $43,000 Sales volume or units sold or sales in unit 19,000 1) Please calculate the Total Sales, Total VC, Total CM and Net Income 2) if removing the sales person monthly salary $7,700, and giving $7 per speaker sold commission, the sales volume increase by 35%, please calculate the new income statement 3) What is the CM ratio (using the original info provided)? 4) What is the Break-even point in unit and in dollars(using the original info provided)? Q2 ABC business had $726,000 total sales in 2019 and 55% CM ratio. If its sales is to be increased by $80,000 in 2020, please calculate how much will increase in its net income in 2020.