I Harry's Haircuts charges $20 per haircut.. They incur the following costs: Three barbers earn a base salary of $700 a month each One of the barbers acts as manager earning $350 more per month The barbers earn a commission of $5 per haircut Rent is $12,000 a year Barber supplies are $1.25 per haircut Utilities average $300 a month and $0.25 per haircut Harry has several sports magazine subscriptions that total $360 a year Instructions: a) Determine the UVC per haircut and TFC per month (4 marks) b) Calculate the breakeven point in dollars (2 marks) c) Determine operating income if 400 haircuts are given in a month (5 marks) d) What is the margin of safety ratio (2 marks) e) How could Harry change the company's cost structure to be more sensitive to changes in sales (1 mark)