Total Amount per unit Units 20,000 Sales $400,000 $20 Variable Costs: Direct Materials $80,000 $4 Direct Labor $60,000 $3 Variable Manufacturing Overhead $20,000 $1 Shipping $20,000 $1 Total Variable Costs: $180,000 $9 Contribution Margin: $220,000 $11 Fixed Costs: Fixed Manufacturing Overhead $40,000 Advertising. $15,000 Total Fixed Costs $55,000 Net Operating Income (Loss) $165,000 Given a sales volume increase of 5%, operating income will increase by: (Round to 2 decimal places.) {:[6.67%],[0.07%],[26.67%],[133%],[5%]:}

Given a sales volume increase of 5%, operating income will increase by: (Round to 2 decimal places.) 6.67%0.07%26.67%133%5%