SALAM 21. For the following information, use the contribution margin income statement formula to determine the net operating income: Contribution Margin Sales Fixed costs Variable costs $18,000 $40,000 $ 6,000 $22,000 a. $4,000 b. $12,000 c. $15,000 d. $18,000 22. A company provided the following data: Sales Variable costs Fixed costs Expected production and sales in units $600,000 380,000 150,000 45,000 units How much sales in dollars is necessary to generate a profit of $40,000? (Note: Round contribution margin ratio to the nearest whole number.) a. S214,286.62 b. $513,513.51 c. $100,000.00 d. $528,000.50 23. If the selling price per unit increases, the break-even point in units will a, remain the same; however, contribution per unit will decrease. b. decrease. c. remain the same. d. increase - 24. If fixed costs increase, the break-even point in units will a, remain the same but contribution per unit will decrease. b. decrease. c. remain the same d. increase