Metals Manufacturing makes aluminum serving carts for use in commercial airplanes. During January 2022, the following costs were incurred: Amount Percentage Percentage Fixed Variable Direct Material $20,000 100% Direct Labour $15,000 100% $8,000 Variable Manufacturing Overhead Fixed Manufacturing Overhead 100% $16,400 100% Selling Costs $2,000 20% 80% Administrative Costs $3,000 10% 90% Sales for January 2022 totaled $110,000 (2,200 carts) and there were no beginning and ending inventories. Required: ALL CALCULATIONS MUST BE SHOWN 1) Prepare a contribution income statement for the month ended January 31, 2022. Calculate total cost, per unit and percentage. 2) Determine the sales in dollars and units required to break even. 3) Determine the sales in dollars and units required to make a $68,400 profit