Review the quarterly data below and answer the assigned questions. Sales $ 270,000 Variable expenses 175,500 Contribution margin 94,500 Fixed expenses 86,100 Net operating income $ 8,400 The company produced and sold 10,000 units during the quarter. There was no beginning or ending inventories. a. What is the company's contribution margin ratio? b. What is the company's break-even in units? c. If sales increase to 15,000 units, what would the net operating income be? d. How many units would the company have to sell to attain a target profit of $82,000? e. What is the company's margin of safety in dollars? Show all calculations in the text box. You can insert a table to organize your work