Part A: (12 marks) Ahlia Industries developed the following information for the product it sells: Sales price $50 per unit Variable cost of goods sold $28 per unit Fixed cost of goods sold $650,000 Variable selling expense 10% of sales price Variable administrative expense $2 per unit Fixed selling expense $400,000 Fixed administrative expense $300,000 For the year ended December 31, 2021, Ahlia produced and sold 100,000 units of product. Instructions 1. Prepare a CVP income statement using the contribution margin format for Ahlia Industries for 2021. (8 marks) 2. What was the company's break-even point in units in 2021? (4 marks)