QUESTION SIX: COST-VOLUME-PROFIT ANALYSIS Stigo Pizza delivers pizzas to the residential colleges and flats near a major university. The company's annual fixed costs are $108,000. The sales price of a pizza is $20, and it costs the company $12 to make and deliver each pizza. (In the following requirements, ignore income taxes.) Required: (a) Using the contribution margin approach, calculate the company's break-even point in units (pizzas) (2 marks) (b) Calculate is the contribution margin ratio? (Round your answer to one decimal place.) (2 marks) Calculate the break-even point in S-value. (c) (2 marks) How many pizzas must the com pany sell to earn a target net profit of $60,000? (d) (2 marks) Calculate the margin of safety in $-value if the budgeted sales revenue for Stigo Pizza is (e) $300,000 (2 marks) (f) What is the meaning of the term, 'unit contribution margin'? What does it contribute to? (2 marks)