PowerFull manufactures gel$-$cell batteries. These are rechargeable; made in various sizes and with various capacities. They are used in lighted signs $($exit signs for example$)$ to power them when utility power is out. They are also used to power emergency lighting and in computer power backup appliances. Consider their popular $12$ volt, $8$ amp hour battery that sells for $$36$ each. Production of this battery has the following fixed and variable costs:

Fixed costs $($per year$)$ Variable Costs per battery

Interest on Mortgage $$25000$ Plastic case $$1\mathrm{.}00$

Utilities $18000$ Plates $($lead sulfide$)5\mathrm{.}00$

Salaries of a fixed type $50000$ Mfg$.$ labor $2\mathrm{.}50$

Hazmat License $6000$ Electrolyte gel $3\mathrm{.}00$

Pollution permit $12000$ Packaging $\mathrm{.}50$

Other fixed expense $10000$ Inert ingredients $1\mathrm{.}50$

Total fixed $$121000$ Testing$/$Certification $3\mathrm{.}50$

Promotion expense $\mathrm{.}50$

Total $$17\mathrm{.}50$

$1.$ What is the annual breakeven production quantity $($use above data, show work$)?$

$2.$ If the quantity in #$1$ can be sold at $$36$ a battery, what revenue would be generated?

$3.$ Management insists that $$100000$ more than fixed costs be earned $($variable costs remain unchanged$).$ How many batteries must be sold to achieve this goal $($the selling price remains $$36$ each. Show your calculations$)?$

$4.$ Keep the goal of $$100000$ above fixed costs. Total fixed costs remain at $$121000.$ Price remains at $$36.$ However, manufacturing labor cost is expected to increase from $$2\mathrm{.}50$ to $$3\mathrm{.}50$ per battery $($due to a minimum wage increase$).$ What will become the new breakeven quantity?

$5.$ What is the Contribution Margin Ratio $($CMR$),$ considering the information in $(4)$ above?

$6.$ Go back to the original data $($No manufacturing labor wage increase; No $$100000$ earnings goal$).$ Assume only $7000$ batteries are sold at a price of $$36$ each. What is the DOL $($show your calculations$)?$