KOI student society runs charity events to have dinner with famous movie star, Richard Chang. Unfortunately, the events have not been successful. Gerard Teo, the accountant has presented the society with the following CVP analysis. Sales revenue (100 guests) Variable cost of dinner and events Variable promotional and other expenses Contribution margin Fixed expenses: Loss Venue Hire (Maximum capacity 300 guests) Selling, General and Administrative Guarantee to Richard Chang A) What is the contribution margin per unit (guest)? Amount $100,000 $25,000 $15,000 $60,000 C) What is the break-even point in sales dollars? $50,000 $20,000 $20,000 $90,000 ($30,000) Percentage 100% 25% 15% 60% B) What is the break-even number of guests for the charity event? 50% 20% 20% 90% -30% D) If the society wants to earn a profit before tax of $ $30,000, how many tickets must be sold? E) If the fixed costs increased from $90,000 to $105,000, what is the break- even in unit?