Answer:
a)647,000
b)658,000 yes as increase net income
c) 2,480,000
Explanation:
a) current net income :                                               842,000
less 13,000 x 12 increce in variable manufacturing  (156,000)
less increase in fixed MO                                        <u>     (39,000)  </u>
                                                                                       647,000
b)
Sales        3,200,000    (16,000 x 200)
Variable   <u> (1,408,000)</u>  988,000x16,000/13,000 + 156,000
Contribution  1,792,000
 
Fixed MO	(819,000)  
Fixed S&A<u> (315,000)   </u>
Net Income	658,000
c) 


1,792,000 / 3,200,000 = 0.56
