2. The operating budget of the Bea Company contains the following information: Sales at 80% of capacity Fixed cost Variable cost Total cost Net income (a)Compute $105 000 260 000 $400 000 365 000 35000 the contribution margin; the contribution rate. (b)Compute the break-even point as a percent of capacity; in sales dollars. (c) Determine the break-even point in sales dollars if fixed cost is reduced by $11 200, while variable cost is changed to 72% of sales.