3. LOO000 The operating budget of the Bea Company contains the following information: Sales at 80% $400 000 of capacity Fixed costs $105 000 Variable costs 260 000 Total costs 365 000 Net income $ 35 000 (a) Compute (i) the contribution margin; (ii) the contribution rate. (b) Compute the break-even point (i) as a percent of capacity; (ii) in sales dollars. (c) Draw a detailed break-even chart. (d) Determine the break-even point in sales dol- lars if fixed costs are reduced by $11 200, while variable costs are changed to 72% of sales