PARTC Sunshine Company sells sun umbrellas at a beach resort in the Maldives. Data concerning the company's cost, revenue and volume for the month of June 2019 are provided below: Selling Price $30 Variable Expenses: Product cost Sales commission (shop staff) $14 $4 Fixed Expenses $160,000 per month Unit Sales 50,000 units Required: a. Calculate the break-even point (BEP) in units and sales dollars (4 marks). b. Calculate and interpret the Contribution Margin ratio (4 marks). b. Prepare a cost-volume-profit graph for the company for the month of June (4 marks). c. What is the net income/loss for June 2019 (3 marks)? d. In the following month, Sunshine Company is considering paying the shop manager an incentive of $1 per umbrella sold in addition to the break-even-point. This is expected to increase the unit sales by 20 percent. What will be the net income/loss of Sunshine Company if this change is made? Should this change be made