Requirements 1. Determine the coffee shop's monthly breakeven point in the numbers of small coffees and large coffees. Prove your answer by preparing a summary contribution margin income statement at the breakeven level of sales. Show only two categories of expenses: variable and fixed. 2. Compute the coffee shop's margin of safety in dollars. 3. Use the coffee shop's operating leverage factor (using the July contribution margin income statement) to determine its new operating income if sales volume increases 16%. Prove your results using the contribution margin income statement format. Assume that sales mix remains unchanged. Data table The contribution margin income statement of Westlake Coffee for July follows: (Click the icon to view the contribution margin income statement.) Read the requirements. two categories of expenses: variable and fixed. Begin by identifying the formula to compute the total breakeven point in units. (Abbreviations used: avg. = Average; CM = Contribution margin.)