Below is the budgeted P&L Statement for Pittsburgh Tools, Inc Cordless Division. Pittsburgh Tools - Cordless Division Budgeted Quarterly Product Line Contribution Margin Analysis 18v Drill/Driver 18v Circular Saw 18V Light Total Sales Volume (units) 4,300 3,100 5,590 12,990 Revenue $537,500 $125.00 5465,000 $150.00 $279,500 $50.00 $1,282,000 Variable costs 223,600 52.00 210,800 68.00 156,520 28.00 590,920 Contribution Margin $313,900 $73.00 $254,200 $82.00 $122,980 $22.00 $691,080 Assigned Fixed Costs Production costs 128,000 132,000 113,000 373,000 Segment Margin $185,900 $122,200 $9,980 $318,080 Common Fixed Production 30,000 Fixed SG&A expenses 200,000 Operating income $88,080 Income taxes (21%) 18,497 Net Operating income $ 69,583 1. Referring to the original Budgeted P&L and using DOL, estimate the increase in pretax operating income if sales volume increased by 5%. 2. Determine the breakeven point, in units, for the Circular Saw product line individually. 3. Determine the budgeted weighted average contribution margin ratio (WACM%) for the cordless division. 4. Determine the budgeted sales mix based on revenue. 5. Assume the current sales mix remains the same as expected in the quarter; determine the sales revenue (in total and by product line) necessary for the division to achieve $80,000 after-tax profit