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

Sales

$856,000

Fixed cost

$504,000

Total variable cost

219,250

Total cost

723,250

Net income

$132,750

(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 $25,000 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?

(a) The contribution margin is $

.