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Blue Diamond Essentials Ltd operates a chain of small retail outlets located at the base of every major ski hill. The outlets sell ten different styles of ski and mountain biking helmets with identical unit costs and selling prices. A unit is defined as one helmet. Each outlet has a manager who is paid a fixed salary. Individual salespeople are paid a combination of fixed salary and a sales commission. Blue Diamond Essentials Ltd is trying to determine the desirability of opening another outlet at Sun Peaks Mountain in Kamloops, BC, The new outlet is expected to have the following revenue and cost relationships: Selling price, per helmet $ 236.00 Cost per helmet 123.40 Sales commissions per helmet 2% of sales Outlet rent 37,500 Salaries 145,000 Advertising 23,000 Other fixed costs 10,500 Required (Consider each question independently and use two decimal places.) a. What is the annual breakeven point in (a) helmets sold and (b) revenues? (2 marks) b. If the corporate tax rate were 20%, how much additional revenue would have to be earned in order to earn $10,000 after taxes? (2 marks) c. If 15,000 helmets are sold, what will be the company's operating income (loss)? (2 marks) d. If sales commissions were discontinued for individual salespeople in favour of a $10,800 increase in fixed salaries, what would be the annual breakeven point in (a) helmets sold and (b) revenues? What do the results tell you about operating leverage? How is knowing the degree of operating leverage helpful to managers