Use the following information to answer questions 37-39 Due to erratic sales of its sole product a high capacity battery for laptop computers- PEM has been experiencing difficulty for some time. The company's contribution format income statement for the most recent month is given below: $270,000 $189,000 $ 81,000 $ 90.000 S (9,000) Sales (13,500 units at $20 per unit) Variable costs Contribution margin Fixed costs Net operating loss Answer each of these questions independently) 37. What is the breakeven point in sales dollars? new 38. The company's advertising agency thinks that a new package would help sales. The package being proposed would increase packaging costs by $1.00 per unit. Assuming no other changes, how many units would have to be sold each month to earn a net operating income of $15,000? 39. Assume that the company automates and variable costs decrease by $5.00 per unit and fixed costs increase by $60,000 per month. What would the net operating income be if 20,000 units are produced and sold next month