question attached

Diva Cosmetics manufactures and sells a face cream to small, family-run stores in the greater Montreal area. It presents the monthly operating income statement shown here to Francois Garnier, a potential investor in the business. Help Garnier understand Diva's cost structure. (Click the icon to view the operating income statement.) Required 1. Recast the statement of operating income in a contribution format. 2. Calculate the contribution margin percentage and breakeven point in units and revenues for June. 3. What is the margin of safety (in units) for June? 4. If sales in June were only 8,000 units and Diva's tax rate is 35%, calculate Diva's net income. Operating Income Statement, June Units sold 10,000 Revenue 130000 Cost of goods sold Variable manufacturing costs 65000 Fixed manufacturing costs 20000 Total cost of goods sold 85000 Gross margin 45000 Operating costs Variable marketing costs 15600 Fixed marketing and administration costs 16000 Total operating costs 31600 Operating income 13400