Art Deli is setting up a business called Freak brothers food, Inc., and a division manufactures Freddie's food. Tuna is 65 cents a can and tin is 10 cents per can. Machinists labour is $ 21 an hour (which is 300 cans per hour). Manufacturing overhead is utilities and maintenance of approximately $ 14 an hour (both together), and factory rent and depreciation on equipment of $8,500 a month (also a total for both). Art has hired a manager to run the division for an annual salary of $ 75,000 a year. The manager, Ms. G. Shelton, will spend half her time supervising the factory and half running the business (administration). This manager needed to hire an office assistant at $ 65,000 annually and office rent is $ 2,500 monthly. Finally, there is a delivery cost of $.03 per can, and the selling price is $ 2.50 a can. Given this information, what would be the breakeven sales in units/cans per month for the division? What is the breakeven sales amount in sales dollars? If, in the first month, Art's manager estimates total production and sales of 30,000 units/cans for the division, what would be the total contribution margin and operating income for the month? Please write up a contribution margin income statement for the budgeted 30,000 cans sold. If the manager decided that there was a need to double the operating income from the 30,000 cans sold, how many cans would be budgeted for as sold