Listed here are the total costs associated with the production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $553 each. Costs 1. Plastic for casing-$21,000 2. Wages of assembly workers-$82,000 3. Property taxes on factory-$7,000 4. Accounting staff salaries-$32,000 5. Drum stands (1,000 stands purchased) $40,000 6. Rent cost of equipment for sales staff-$36,000 7. Upper management salaries-$220,000 8. Annual flat fee for factory maintenance service-$14,000 9. Sales commissions $18 per unit 10. Machinery depreciation, straight-line-$47,000 5) Base scenario calculations: Using the Profit Formula calculated in 5) above, calculate the following assuming TrueBeat produces and sells 6,000 units as their "base" scenario Sales Revenue Net Operating Income Contribution Margin Contribution Margin Contribution Margin percent Break-even in units Break-even in dollars Margin of safety in units Margin of safety percent Margin of safety in dollars Degree of Operating Leverage Looking at changes: TrueBeat is not confident their expenses will hold in year 4. Management wants to examine the potential impact of the following situations. Assume each situation independent of one another. The Profit Formula and 6,000 units produced and sold for Year 4 as your "base" scenario