please solve its 5th part

CVP Analysis Bubba's Western Wear is a western hat retailer in Lubbock, Texas. Although Bubba's carries numerous styles of western hats, each hat has approximately the same price and purchase cost, as shown in the following table. Sales personnel receive a commission to encourage them to be more aggressive in their sales efforts. Currently, the Lubbock economy is really humming, and sales growth at Bubba's has been great. Required 1. Calculate the annual breakeven point, both in terms of units and in terms of sales dollars. 2. If Bubba's sells 22,000 hats, what is its before-tax income or loss? Support your answer by constructing a contribution income statement. 3. If Bubba's sells 32,000 hats, what is its margin of safety (MOS) and MOS ratio? Of what interpretive value are these two measures? 4. Bubba is considering the elimination of sales commissions completely and increasing salaries by $157,000 annually. What would be the new breakeven point in units? What would be the before-tax income or loss if 22,000 hats are sold with the new salary plan? 5. Calculate the degree of operating leverage at sale of 22,000 and what be increase in profitability if sales increased by 10 percent