4. CVP Analysis (7pts): Not So Strong, Inc. produces and sells a single product, weight benches, with the following information: Per month: Per unit: $240.00 Selling price Variable manufacturing costs: Direct Materials Direct Labor Variable Factory OH Fixed manufacturing costs (Fixed OH Variable selling and administrative costs Fixed selling and administrative costs $97.25 $39.80 $11.35 $17,800 $4.65 $10,024 The company sells 440 weight benches during the month ended February 28 a. [1pt) How many weight benches need to be sold per month in order to break even (round your answer up to the nearest whole unit) b. (1pt). How many weight benches need to be sold per month in order to earn a target profit of $17,500 per month (round your answer up to the nearest whole unit). (3pts) Prepare a contribution margin income statement for February at the current sales volume of 440 units. d. (2 pts total) The production manager at Not So Strong is considering increasing its advertising budget and sales commissions in order to boost sales. As a result, the manager predicts the following impact on sales volume and costs if they make these changes for the upcoming month ended March 31st: The advertising budget will increase by $1,500 per month. Sales commissions will increase by So.25 per unit. Sales volume will increase from its current level of 440 units to 490 units. 1) [1pt) How many weight benches need to be sold in March in order to break even assuming all of these changes are implemented in March (round your answer up to the nearest whole unit)? 2) (ipt) Calculate the change in net income from February assuming all of these changes are implemented in March