[12 marks] CGMonsters Ltd is a unique design line of Stuffed Monsters and Baby Shoes. The company is located in Toronto, Ontario and all its products are handmade, sewn with an eye for detail. colour and patterned fabric. CGMonsters developed the following information for the product it sells: Sales price 545.00 per unit Variable cost of goods sold 525.30 per unit Fixed cost of goods sold 5183.250 Variable selling expense 12% of sales price Variable administrative 54.80 per unit expense Fixed selling expense 5131,000 Fixed administrative 5289.000 expense For the year ended December 31, 2020, CGMonsters produced and sold 122,500 units of product Instructions pare a CVP income statement using the contribution margin format for CGMonsters Ltd for 2020. (6 marks) at was the company's break even point in units in 20207 Use the contribution margin technique. (4 marks) t was the company's margin of safety in dollars in 20207 (2 marks)