43. Lisa Rocks Ltd Lisa Rocks Ltd manufactures landscaping equipment. Below is an income statement in the traditional format for Lisa Rocks Ltd with a sales volume of 8,000 units. Sales Revenue 32,000 Cost of goods sold ($6,000 + $2.10 per unit) 22,800 Gross Profit 9,200 Operating expenses: Selling ($1,200 + $0.10 per unit) 2,000 Administration ($4,000 + $0.20 per unit) 5,600 Operating Profit 1,6004 Required: a) Prepare an income statement in the contribution margin format. b) Calculate the contribution margin ratio. c) Calculate operating profit/loss if the volume changes to 12,000 units. d) Refer back to part (a) Calculate break-even in units AND in dollars. Show your workings