32. Conducting a cost-volume-profit analysis for a retail chain, the following data is available:

Description	Store 1 ($)	Store 2 ($)	Store 3 ($)	Store 4 ($)	Store 5 ($)
Sales Revenue	200,000	250,000	180,000	300,000	220,000
Variable Costs	80,000	100,000	70,000	120,000	90,000
Fixed Costs	50,000	60,000	40,000	70,000	45,000

Your requirements are as follows:

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