(a) Determine the annual break-even point in sales revenue. Round contribution margin ratio to two decimal places for your calculation. Round final answer to nearest dollar. $ (b) Determine the annual margin of safety in sales revenue. Use rounded answer from above for calculation. $ (c) What is the break-even point in sales revenue if management makes a decision that increases fixed costs by $80,000 ? Use rounded contribution margin ratio (2 decimal places) for your calculation. Round your answer up to the nearest dollar. (d) With the current cost structure, including fixed costs of $440,000, what dollar sales revenue is required to provide an after-tax net income of $250,000 ? Use rounded contribution margin (2 decimal places) for calculation. Round your answer up to the nearest dollar. $ (e) Prepare an abbreviated contribution income statement to verify that the solution to requirement (d) will provide the desired after-tax income. Use rounded contribution margin (2 decimal places) for variable cost/contribution margin computations. Round your answers to the nearest dollar. Use rounded answers for subsequent calculations. Do not use negative signs with any of your answers