Part B (15 Marks) Vinny's Pizza is famous for making Margherita pizzas and delivers pizzas to the suburb on the Lower North Shore of Sydney in New South Wales. The sales price of a pizza is $10. It is estimated that the company will incur a variable cost of $150000 to make and deliver 25000 pizzas. The company's estimated fixed costs are $54000. Required: (Show all calculations) a) What is Vinny's Pizza's contribution margin ratio? (2 Marks) b) Calculate Vinny's Pizza's break-even point in units (pizzas). (2 Marks) c) Calculate Vinny's Pizza's break-even point in sales dollars. (2 Marks) d) (0) What is Vinny's Pizza's margin of safety ratio? (2 Marks) (ii) How can managers of Vinny's Pizza use this margin of safety ratio information to manage the profitability of the business? (4 Marks) e) How many pizzas must the company sell to earn a target profit of $60000? (3 Marks) (Total 20 Marks)