a) Complete the table below by classifying the cost items. You need to repeat an amount if it belongs to more than one category. You must provide a total for each column. (8 marks) b) Coffee-Culture Ltd manufactures barista quality coffee machines. The unit selling price is $900 and the variable cost per unit is $630. The monthly fixed cost for August 2020 is $27,000. Answer the questions below in the spaces provided. (Show the formula and workings for each) Required: Answer the following questions in the spaces provided: 7 i B 1 a) Complete the following table by classifying the cost items. You need to repeat an amount if it belongs to more than one category. You must provide a total for each column. (8 marks) Cost Items Amount Prime Costs Conversion Co Raw materials 86,800 Factory supervisor's salary 147,000 Factory workers' wages 350,000 Depreciation on office building 7,280 Insurance on factory building 78,400 Advertising expenses 168,000 Totals b) Coffee-Culture Ltd manufactures barista quality coffee machines. The unit selling price is $900 and the variable cost per unit is $630. The monthly fixed cost for August 2020 is $27,000. (Show the formula and workings for each) 1. Calculate the contribution margin per unit. (2 marks) 2. Calculate the contribution margin as a ratio. (2 marks) 3. Calculate the break-even point in units. (2 marks)Calculate the break-even point in sales dollars. (2 marks) 4. Assume that the company sold 120 units of televisions in January 2019. Calculate the margin of safety in dollars. (2 marks) 5. If the target profit for February 2019 is$15,000, calculate the required sales in dollars for February 2019. (2 marks)