Tally Corp. sells tax software to aid individuals in completing their state and federal tax returns. During the current year, $11,000$ software packages were sold resulting in $$440,000$ of sales revenue, $$135,000$ of variable costs, and $$52,000$ of fixed costs.

If sales increase by $$100,000$ :

Total variable costs will b

Total fixed costs will by

Operating income will by

$($Hint: start by calculating the unit price and unit variable cost$)$