Projected financial results for theuniversity's cafeteria for next year are shown. Answer each of the following independent questions.

Sales926,000

Fixed cost 540,000

Total variable cost 225,960

Total cost 765,960

Net income$160,040

(a) How much is the contribution margin and the contributionrate?

(b) How much does the business need to sell to breakeven?

(c) If the business was to spend 22,000 to upgrade theirprocesses, how much does the business need to sell to breakeven?

(d) If 8% more meals weresold, what would be the resulting netincome?