Presented Below Is the Income Statement for Breckenridge Farms for the Month

Presented below is the income statement for Breckenridge Farms for the month of October:
$\begin{array}{lcc}\text { Sales } & \$ & 220,000 \\\text { Cost of goods sold } & & (114,000) \\ \text { Gross profit } & \$ & 106,000 \\\text { Operating expenses } & & (76,000) \\\text { Operating income } & \$ & 30,000\end{array}$
Based on an analysis of cost behavior patterns, it has been determined that the company's contribution margin ratio is 30%.
(a.)Rearrange the income statement to the contribution margin format.
(b.)If sales increase by 20 percent, what will be the firm's operating income?
(c.)Calculate the amount of revenue required for Breckenridge Farms to break even.