5. Ford Motor Company produces three car models: Focus, Mustang, and Explorer. The financial data is as follows:
   • Focus: Sales Units - 100,000, Sales Price per Unit - $20,000, Variable Cost per Unit - $12,000, Fixed Cost - $50,000,000
   • Mustang: Sales Units - 50,000, Sales Price per Unit - $30,000, Variable Cost per Unit - $18,000, Fixed Cost - $30,000,000
   • Explorer: Sales Units - 30,000, Sales Price per Unit - $40,000, Variable Cost per Unit - $24,000, Fixed Cost - $40,000,000 Requirements:
   • Prepare the Income Statement for each car model.
   • Calculate the Contribution Margin Ratio for each car model.
   • Compute the overall Break-Even Point in units and dollars for Ford.
   • Analyze the impact of a 5% decrease in variable costs on the overall profitability.