Presented here is the income statement for Big Surf, Inc., for the month of May:

  Sales

$

60,000

  Cost of goods sold

51,000

  Gross profit

$

9,000

  Operating expenses

15,100

  Operating loss

$

(6,100

)

Based on an analysis of cost behavior patterns, it has been determined that the company's contribution margin ratio is 17%.

Required:

a.

Rearrange the preceding income statement to the contribution margin format.

b.

If sales increase by 15%, what will be the firm's operating income (or loss)? (Round your answer to the nearest whole dollar.)

c.

Calculate the amount of revenue required for Big Surf, Inc., to break even. (Round your answer to the nearest whole dollar.)