Hakim is the manager for Tahoe bed and breakfast. Hakim is currently considering an upgrade to the breakfast service to attract more business that will add $3 in variable costs to Tahoe's current variable costs of $15. Hakim is also proposing that a 10% room rate increase (from S60 to $66 per room) will produce an increase in room rentals from 3,500 to 4,000 units. Fixed costs will remain at $126,000 for Tahoe. Compute and prepare a cvp analysis: Current After Changes Increase/Decrease Break-even point in units Margin of Safety Ratio Prepare the CVP Income Statement (Totals) CVP Income Statement: Current After Changes Increase/Decrease to Profit/Loss Sales revenes Less: Variable costs Contribution margin Less: Fixed costs Profit/Loss a. Based on the results for your cvp analysis: 1- Explain the results for the break-even point, margin of safety ratio, and cvp income statement 2- Would you make the changes recommended by Hakim? b. Explain and compare the per unit behavior and the total cost behavior for fixed costs. c. Explain relevant range: 1- Explain what the relevant range is. 2- Explain and provide an example when the straight-line relationship does not exist for fixed costs. * Upload and attach your completed excel file to your posting