Requirement 13Use the contribution margin approach to compute the change in net operating income if the selling price increases by 3%, raw material costs increase by 7% and sales fall by 100 units.Reference the DATA cells) in your formula below. Format as a number. Always refer to the original data.Use the Excel ROUNDUP function to obtain whole units or dollarsnew operating income: ?change in operating income: ?Requirement 14Use the contribution margin approach to compute the change in net operating income if the selling price per unit increases by $30per unit and the sales fall by 100 units.Reference the DATA cells) in your formula below. Format as number.Use the Excel ROUNDUP function to obtain whole units or dollarsnew operating income: ?change in operating income: ?Requirement 15Use the contribution margin approach to compute the change in net operating income if the sales increase by 9% and advertising spending is increased by $8,000.Reference the DATA cell(s) in your formula below. Format as a number. Always refer to the original dataUse the Excel ROUNDUP function to obtain whole units or dollarsnew operating income: ?change in operating income: ?Requirement 16Use the contribution margin approach to calculate margin of safety in dollars, as a percent and in units.Reference the DATA cells) in your formula below. Format as a number. Always refer to the original data.Use the Excel ROUNDUP function to obtain whole units or dollarsmargin safety $: ?margin safety %: ?margin safety units: ?Requirement 17Use the contribution margin approach to calculate operating leverage. What is the estimated percent increase in net income If sales increase 15%? What is the New Operating Income?Reference the DATA cells) in your formula below. Format as a number. Always refer to the original data.operating leverage: ?change in operation income %: ?new operating income $: ?

DATA (copy from Requirement 8) Description Unit Sales for 2024 590 Per Unit Sales Revenue $2,910,000 $ 4,932 Variable Costs 2,142,394 3,631 Contribution Margin 590,000 1,000 Fixed Costs 631,906 Operating Income $ (41,906) Breakeven $ 632 Target Profit $ 670,000 Your answers must be supported with calculations and formulas. No credit will be given for simply placing numbers in the answer blocks. Requirement 9 Use the contribution margin approach to compute the company's annual breakeven in units. Reference the DATA cell(s) in your formula below. Format as a number. Always refer to the original data. Breakeven in Units 631.91 Requirement 10 Use the contribution margin ratio approach to compute the breakeven point in sales dollars. Reference the DATA cell(s) in your formula below. Format as a number. Always refer to the original data. Format the ratio as a percent, breakeven in dollars as accounting number format in whole dollars. Contribution margin ratio 20.27% Breakeven in Dollars $ 24,326.63 Requirement 11 Use the contribution margin approach to compute the annual sales level (in units) required to eam a target operating income (profit) of $670,000. Reference the DATA cell(s) in your formula below. Format as a number. Always refer to the original data. Use the Excel ROUNDUP function to obtain whole units to reach the target operating income. Target sales level (in units) 1,302 Requirement 12 Use the contribution margin approach to compute the annual increase in net operating income if sales increase by 1 unit. Reference the DATA cell(s) in your formula below. Format as a number. Always refer to the original data. Use the Excel ROUNDUP function to obtain whole units or dollars New Operating Income change in Operating Income