Boekenhout has revenue of R $220,000$ and Margin of Safety $($MS$)$ of R $55,000$ and a Contribution Margin $($CM$)$ of R $70,000$ in period $1.$

A decrease of fixed expenses and a decrease of selling prices have changed the MS to $40\%$ and the CM to $30\%.$ Total variable costs in Rand remain constant between the two periods.

$1.$ By what amount did revenue decrease?

$2.$ What is the new break$-$even point?

$3.$ What is the new operating income?

$4.$ By what amount did fixed expenses decrease?