Projected financial results for the university's cafeteria for next year are shown. Answer each of the following independant questions. Sales = $863,000 Fixed Cost = $592,000 Total Variable Cost = $203,490 Total Cost = $795,490 Net Income = $67,510 a.) How much is the contribution margin and contribution rate? (type an integer or a decimal.) b.) To break even, the business needs sales to be $? (round up to the nearest cent as needed.) c.) If the business was to spend $25,000 to upgrade their processes, it would need sales to be $__ to break even. (round up to the nearest cent as needed.) d.) If 5% more meals were sold, the resulting net income would be $___ (type an integer or decimal.)