In the year 2013, Wiggins Processing Company had the following contribution income statement: Sales WIGGINS PROCESSING COMPANY Contribution Income Statement Variable costs For the Year 2013 $1,200,000 Cost of goods sold $420,000 Selling and administrative 200,000 (620,000) Contribution margin 580,000 Fixed Costs Factory overheard 205,000 Selling and administrative 80,000 (285,000) Before-tax profit 295,000 Income taxes (36%) (106,200) After-tax profit $188,800 (a) Determine the annual break-even point in sales dollars. Round contribution margin ratio to two decimal places for your calculation. $ 200,000 x (b) Determine the annual margin of safety in sales dollars. Use rounded answer from above for calculation. $ 200,000 (c) What is the break-even point in sales dollars if management makes a decision that increases fixed costs by $57,000? Use rounded contribution margin ratio (2 decimal places) for your calculation. $ 200,000 x (d) With the current cost structure, including fixed costs of $285,000, what dollar sales volume is required to provide an after-tax net income of $200,000? Use rounded contribution margin (2 decimal places) for calculation. Round your answer up to the nearest dollar. $200,000 x