Birch Pizza delivers pizzas to the dormitories and apartments near a major state university. The company$$s annual fixed expenses are $$60,000.$ The sales price of a pizza is $$10,$ and the variable cost is $$7$ to make and deliver each pizza. Assume income tax rate of $20\%.$

Required:

a$)$ Compute the company's breakeven volume in units of pizza.

b$)$ What is the contribution margin ratio for University Pizza?

c$)$ Compute the company's breakeven sales revenue in dollars.

d$)$ How many pizzas must the firm budget sell to earn after$-$tax profit of $$60,000$ for the year?

e$)$ At the above budgeted volume of sales, compute the operating leverage and Margin of Safety.