Leon is working on their budget and trying to determine how many custom skateboards they needsto sell to make a profit. What tool will be helpful for Leon? Why?

Select answer from the options below

Variance analysis, because he will be able to see where he overspent on raw materials and labor to help him streamline his processes.

Contribution margin calculation, because he will be able to see how much is left from the production of each board to contribute to his fixed costs.

Value$-$chain analysis to figure out where they may be leaks in his fixed costs.

Transfer pricing to help Leon determine how much he should sell his skateboards to the direct consumer.