Newton Cellular manufactures and sells the Top Line cellphone. For the year 2022 Newton has estimated the following: Contribution margin per phone Variable cost per cell phone Annual fixed costs - Total Net loss $200 $450 $180,000 ($400) Required: a. Prepare a projected contribution type income statement based on the 2022 estimates. Newton Cellular Projected Income Statement for year ending Dec 31,2022 a) Compute the break even in units and in sales dollars for 2022. by How many units is Newton planning to sell in 2022? c) How many additional units must be sold in 2022 to break even? d) How many units need to be sold to earn $100,000 before tax? Given: Variable cost as a % of sales Annual fixed costs - Total 70% $600,000 a) What is the contribution margin ratio? b) What is the break-even point in sales dollars? c) If the company is operating at a $100,000 loss what are the dollar sales? d) If the company is operating at a $100,000 profit what are the dollar sales