The following income statement applies to Nagano Company for the current year:

Income Statement
Sales revenue (420 units $33)	$	13,860
Variable cost (420 units $18)		(7,560	)
Contribution margin		6,300
Fixed cost		(4,300	)
Net income	$	2,000

Required:
a.	Use the contribution margin approach to calculate the magnitude of operating leverage. (Round your answer to 2 decimal places.)

b.	Use the operating leverage measure computed in Requirement a to determine the amount of net income that Nagano Company will earn if it experiences a 20 percent increase in revenue. The sales price per unit is not affected. (Do not round intermediate calculations.)
	i know a. is 3.15 but i dont understand how to get part B