26. Please answer questions 1-2 and 3

The 4x4 Shop Income Statement - Linear Department for First Quarter of Current Year Sales $9,600,000 Less cost of goods sold 4.227.500 Gross margin 5,372,500 Less operating expenses: Selling expenses $1,119,000 Administrative expenses 1,190,000 2,309.000 Net income $3,063,500 The liners sell, on average, for $3,200 each. The department's variable selling expenses are $279.000. The remaining selling expenses are fixed. All administrative expenses are fixed. Sixty percent of the cost of goods sold was variable with respect to the number of units. 1. Prepare a Contribution Margin Income Statement in proper form Using the Income Statement - Liner Department for First Quarter of Current Year. Show breakdown of all costs and calculations 2. What is the sales revenue ($) they need to achieve in order to break-even?( 3. Calculate how many liners the company would need to sell IF it wanted to make TARGET profit of $3,300.000 4. The Human Resources Manager argues that a $44.000 quarterly budget increase to purchase a Sales Training Tool would help to increase quarterly sales by $64,000. Should we increase the Sales Training budget? Show your work