The companies contribution Income statement for the next year is given: sales(20000 Units) =$200000 less: variable expense =($900000) contribution margin = $300000 less : fixed cost =($240000) Net operating income = $ 60000 

Instructions: 

1. calculate the company sale ratio and variable expense ratio. 

2. Compute the company break even points in both unit sales and dollar sales. 

3. Assume that sales increase $400000 next year,by how much company's net operating income will increase