3. The following information is available from the accounting records of EVA Corporation: Fixed cost per period is $4800. Sales volume for the last period was $19360, and variable cost was $13552. Capacity per period is a sales volume of $32000. a) Compute i) The contribution margin; ii) The contribution rate. (1 pt) b) Compute the break-even point i) In sales dollars; ii) As a percent of capacity. (1 pt) c) Draw a detailed break-even chart. Marks are awarded for determining the revenue and cost functions, correctness of plotted points and lines, correct labeling of axes, and overall neatness of the graph. ( 3 pts) d) For each of the following independent situations, determine the break-even point: i) Fixed cost is increased by $600; (0.5 pt) ii) Fixed cost is increased to $5670 and variable cost is changed to 55% of sales. (0.5pt)