Stratford Company distributes a lightweight lawn chair that sells for $40 per unit. Variable expenses are $16 per unit, and fixed expenses total $210,000 annually. Results for last year are as follows: 720,000 Sales (18,000 units) 288,000 Variable expenses 432,000 Contribution margin 210,000 Fixed expenses Operating Income $222,000 Required: 1. Calculate the company's CM ratio and its break-even point in sales dollars and in units. CM ratio Break-even point in sales dollars Break-even point in units % 2. If sales increase by $61,000 during the coming year due to increased demand, by how much should operating income increase? Use the incremental approach in preparing your answer. Operating income increases by