Iron Decor manufactures decorative iron railings.in management has developed the following estimates Sales (20,000 Units) S1000 Direct Materials 5200000 Direct Labor (Variable) 550.000 Manufacturing Overhead 50.00 Variable SR300 Fixed 500 000 Selling and Administrative Overhead 530.000 Variable Fixed od items: 35. In preparing for next year's operations, Resped the following estimates: Total Der Unit $1000,000 $50.00 $200,000 $10.00 Director (Variable $50.000 $2.50 Manufacturing Overhead $70,000 $3.50 $ $80,000 Find $100,000 Selling and Administrative Overhead $30,000 Variable Fixed online dl Required Compute the following items: a. Contribution margin ratio. b. Break-even in dollar sales. c Margin of safety percentage. d. If the sales volume increases by 20% with no change in total fixed expenses , els the change in net operating income? e. If the per-unit variable production costs increase by 15%, and if fixed selling and administrative expenses increase by 12%, what will be the new break-even parte de sales? abs practing online