Roland Inc. is planning to expand their business by entering in the construction industry as a panel formwork supplier. The potential number of forthcoming projects, you forecasted that within two years, your fixed cost for producing formworks is $ 292,000. The variable unit cost for making one panel is $ 18. The sale price for each panel will be $ 50. The companys income statement from last month is as follows: Sales Revenue Total $600,000 Per Unit $50 Variable expenses 216,000 18 Contribution margin 384,000 $32 Fixed expenses 292,000 Net operating income $ 92,000 Required a) What is Roland's contribution margin ratio? Its unit contribution margin? b) If Roland's sales were to increase by $100,000 with no change in fixed expenses, by how much would net operating income increase? c) Roland's managers have determined that variable costs per unit will increase by 16% beginning next month. To offset this increase in costs, they are considering a 10% increase in the sales price. Market research indicates that the price increase will result in a 2% decrease in the number of panels Roland Inc sells. What will be Roland's expected net operating income if the price increase is implemented