Vicksburg LLC has provided the following contribution format income statement for the sales of 15,000 units: Sales $ 930,000 Variable costs 765,000 Contribution margin 165,000 Fixed costs 74,000 Net operating income $ 91,000 Answer the following two independent questions related to the data above for Vicksburg LLC: 1) Estimate how many units must be sold to achieve a target profit of $120,000. 2) If the number of units sold increases by 3,000 units, sales price increases $4 per unit, variable costs increase $3 per unit and fixed costs decrease $15,000, what would be the resulting net operating income? Note: Be sure to show your calculations in the file you submit for grading