B only please.

A) Ivory Garments, a sole proprietorship, sells only one product. The regular price is $275. Variable costs are 47% of this selling price, and fixed costs are $10,200 a month. Management decides to decrease the selling price from $275 to $225 per unit. Assume that the cost of the product and the fixed operating expenses are not changed by this pricing decision. (a) At the original selling price of $275 a unit, what is the contribution margin ratio? % (b) At the original selling price of $275 a unit, what dollar volume of sales per month is required for Diana Company to break-even? $_ (c) At the original selling price of $275 a unit, what dollar volume of sales per month is required for Diana Company to earn a monthly operating income of $15,500? $ At the reduced selling price of $225 a unit, what is the contribution margin ratio? % (d) (e) At the reduced selling price of $225 a unit, what dollar volume of sales per month is required to break-even? $ B) Explain the significance of Contribution Analysis in Cost Accounting with special reference to the example above. 600 words)