2. Andrea operates a day spa. She estimates the following costs during the year: Depreciation on the building and the equipment- $21,000 Maintenance person's annual salary $34,000 Spa Technicians' annual salaries- $87,000 Miscellaneous operating costs $15 per customer per service Each service creates an average revenue of $65. A. How much is the contribution margin per service? B. Calculate the number of services Sarah must provide in order to break even. C. Sarah is considering upgrading the shower area to attract more business and increase prices. This will cost ditional $4.00 per service, with an annual increase in depreciation of $10,880, and will allow the average price of services to be increased to $75. How many services will Sarah need to provide to break even under these changes