Manitoba Lounge Co$.,$ a manufacturer of Beds, had the following data for $2023$:

Required:

a$.$ Calculate the contribution margin ratio.

b$.$ Calculate the break$-$even point in dollars.

c$.$ Calculate the margin of safety in dollars.

d$.$ The company wishes to increase its total dollar contribution margin by $58\%$ in $2024.$ Determine

by how much it will need to increase its sales if all other factors remain constant.