Problem I: CVP In the month of April, Robles Salon gave 2,500 haircuts. shampoos. and permanents at an average price of $40. During the month. xed costs were $20,000 and variable costs were T550 of sales. Instructions (a) Determine d1e contribution margin in dollars, per unit. and as a Iau'o. (b) Using the contribution margin technique. compute the break-even point in dollars and in units. {c} Compute the margin ofsafety dollars and as a ratio. Problem 2: Anilisis incremental Robles Company manufactured 6,000 units of a component part that is used in its product and incurred the following costs: Direct materials $35,000 Direct labor I 5,000 Variable manufacturing overhead \"3,000 Fixed manufacturing over-had 200$ m Another company has offered to sell the same component part to the company for 5 I 3 per unit. The xed manufacturing overhead consists mainly of depreciation on the equipment used to manufacmre the part and would not be reduced if the component part was purchased from the outside rm. If d1e component part is purchased from the outside firm. lCos'le Company has d1e opportunity to use the factory equipment to produce anod'ler product which is estimated to have a contribution margin of $21,000. Instructions Prepare an incremental analysis report for Coyle lCompany which can serve as informational input into d1is make or buy decision