Helsinki Limited gathered the following information for the year ended 30 June 2021:

• From the total cost of sales, 40 percent is the total fixed manufacturing expense, while the balance is variable manufacturing expense.
• Salaries expenses were 25 percent variable cost, and 75 percent fixed cost.
• Administrative expenses include 20 percent variable cost

1. make a contribution margin income statement.(!2)
2. what is the break-even quantity (to nearest unit)(4 marks)
3. Target sales in unit assuming a target profit of $80,000(4 marks)