In-class Group Problem: E15-19(ish) CLIFF CONSULTING Contribution Income Statement For the Year Ended September 30 Sales revenue. . . . . . $1,200,000 Variable costs Cost of services $480,000 Selling and administrative . .. 60,000 540,000 Contribution margin . . . . . . . . . . 660,000 Fixed costs-selling and administrative 440,000 Before-tax profit . . . . . . . . 220,000 REQUIRED Determine the annual break-even point in sales revenue. You have 12 Determine the annual margin of safety in sales revenue. minutes to work C. What is the break-even point in sales revenue if management makes a decision that increases on the problems fixed costs by $80,000? d. With the current cost structure, including fixed costs of $440,000, what dollar sales revenue is required to provide a Before-tax profit of $330k D Cambridge Business Pubichors 22