Petrake Manufacturing Company makes special filters for the heavy equipment industry, Actually, the company produces and sales between 120,000 and 130.000 units per month (at 85% production capacity) During September 2020 the following selected accounts summary was taken from the accounting records: Units produced and sales... 110.000 Direct Materials per unit is 55 Direct Laber per unit is...... 54 Variable overhead per unit is... .SI Variable selling expenses per unit sold... 53 Total variable costs $13 Fixed costs: Manufacturing overhead 5500,000 General and administrative 200,000 Accordingly, to the production and sales budget for November 2020, the management projected sales of 125.000 units at $30 each. Required: (6 points each) References and computations are required 1. Using Excel, prepare a projected Contribution Margin income statement for November 2020, including the contribution margin per unit in dollars of sales and contribution margin ratio (percentage) 2. Calculate the break-even point in units and dollars of sales 3. If the fixed costs increase by 20%, What happened to the break-even point in sales and units to be sold? 4. If the fixed costs decrease by 10%, What happened to the break-even point in sales 5. If sales increase by 10%, by what amount and percentage will operating income 6. How many units must the company produce and sells to earn $1,600,000 in November? 7. If the company want a net income (after-tas) of $1.300.000 for November (the company average tax rate is 20%) how many units must will be sold? 8. What happened to the break-even in sales and units if Direct Labor costs increase to 559 9. What happened to the break-even point and operating income for November if the company agree with an external contractor to run selling expense (actually variable) for a monthly fixed payment of $300,000? Is a good proposal? 10. Petrake has received an offer from Mexican company to buy 10,000 filters at 522 per unit. If Petrakos accepted the proposals the variable selling cost increase to $3.50 per unit (actually is 3), and increase in fixed general and administrative cost of $15.000. This sale would not affect national sales or their costs. Using only financial amounts factors, should Petrakes may be accepting the proposal of Mexican Company