22. Conducting a cost-volume-profit analysis for a manufacturing company, the following data is available:

Description	Project 1 ($)	Project 2 ($)	Project 3 ($)	Project 4 ($)	Project 5 ($)
Sales Revenue	100,000	120,000	90,000	150,000	110,000
Variable Costs	40,000	48,000	36,000	60,000	44,000
Fixed Costs	30,000	35,000	25,000	40,000	28,000

Your requirements are as follows:

• Calculate the contribution margin ratio for each project.
• Determine the breakeven point in units and sales dollars for each project.
• Prepare a breakeven analysis table for each project.
• Provide a paragraph interpreting the breakeven results for each project.
• Discuss the implications of the breakeven analysis on pricing strategy for each project.
• Include a bullet list of recommendations based on the analysis for each project.