$(4$ points$)$ Assuming sales of $$30,000,000,$ construct a budgeted contribution marg income statement for the upcoming year with the following alternatives:

a$.$ The independent sales agents' commission rate stays the same at $18\%.$

b$.$ The independent sales agents' commission rate increases to $20\%.$

c$.$ The company employs its own sales force.

$(2$ points$)$ Calculate Morocco's break$-$even point in sales dollars next year for each of these alternatives:

a$.$ The independent sales agents' commission rate stays the same at $18\%.$

b$.$ The independent sales agents' commission rate increases to $20\%.$

c$.$ The company employs its own sales force.

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$(2$ points$)$ Refer to your answer in $(1)($b$)$ above. If the company employs its own sales force, what volume of sales would be necessary to generate the same net operating income the company would generate in $(1)($b$)$ above?

$(2$points$)$ Determine the volume of sales at which net operating income would be equal regardless of whether Morocco Corporation sells through agents $($at a $20\%$ commission rate$)$ or employs its own sales force.