Jasmine and Daughters (SD) manufactures and sell swimsuits. The company is a well-known Australian family business that has operated for over 30 years and prides itself on an ethical vision and sustainable business practices. J&D) has won many prestigious awards in this regard. The swimsuits sell for $40 each and estimated income statement for 2022 is as follows: Sales Variable costs $2,000,000 1,100,000 Contribution margin 900,000 Fixed costs Pre-tax profit 765,000 135,000 REQUIRED: 1. Calculate the contribution margin per swimsuit and the number of swimsuits that must be sold to break even. (2 points) 2. What is the margin of safety in the number of swimsuits? (1 point) 3. Suppose the margin of safety was 5000 swimsuits in 2021. Are operations more or less risky in 2022 as compared to 2021? Explain (2 points) 4. Calculate the contribution margin ratio and the breakeven point in revenues. [2 points) 5. Suppose next year's revenue estimate is $200 000 higher. What would be the estimated pre-tax profit? (1 point) 6. If next year, fixed cost is estimated to increase by $54,000, how many swimsuits should they sell to earn a pre-tax profit of $216.000? (1 point) 7. The company's management accountant is concerned with a recent drop in the price of fabric from one of its new fabric suppliers and has heard a rumour that the supplier may be employing child labour to remain competitive. Outline and explain three actions Jasmine and Daughters could take to address this sustainability issue. Refer to the role of the management accountant in your response. [3 points]