B3: Color Pro Inc, manufactures and sells replacement cartridges for ink-jet printers. Currently Color-Pro produces only one size of color cartridge. The cartridges are packaged singly and sold to retailers for $25 each. The variable costs per cartridge are as follows: Various color inks $13.00; Plastic and paper packaging $1.25 and Selling costs $2.75. Fixed manufacturing costs total $45,000 per year. Administrative costs (Fixed) total $10,000. a) Compute the number of cartridges that must be sold for Color Pro to break even. (2.5 marks) b) How many cartridges must be sold for Color Pro to earn a before-tax profit of $28000 (2.5 marks) c) Assuming a tax rate of 30%, how many cartridges must be sold to earn an after tax profit of $31,500 (2.5 marks) d) Suppose that Color Pro expects to sell 12,900 cartridges. What is the marain of safety? ( 2.5 marks)