3) (15%) A mannequin manufacturing company can sell each mannequin for $100 and it takes $19 of raw materials to make each one. A molder takes 35 minutes to make each mannequin. The company employs three molders, each working eight hours a day and earning $22 per hour. The company averages 22 days of production each month. Answer the following questions, showing all quantitative work using Excel formulas and cell references. a. What is the contribution margin for each mannequin sold? b. How many mannequins must be sold each month to break even if fixed costs are $7,000? c. What is the total monthly revenue needed to earn a $5,000 profit