Helsinki Limited Income Statement Year Ended 30 June 2021 $320,000 150,000 170,000 Sales revenue (for 640 units) Cost of sales Gross profit Operating expenses: Selling and advertising expenses Administrative expenses Total operating expenses Profit $60,000 35,000 95.000 $75,000 Additional information: 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. Required: (a) Prepare a contribution margin income statement. (12 marks) (b) Determine the break-even quantity (to nearest unit) (4 marks) (c) Target sales in unit assuming a target profit of $80,000 (4 marks)