Sensitivity Analysis Each scenario below is independent of the others and changes one or more components of the original problem.

Scenario $($a$)$:

$$ Voost is in negotiations with a carrier to reduce its variable shipping costs by $$1\mathrm{.}50$ per unit if the company can increase its sales volume to $150$ units.

$$ Voost believes that it can achieve this sales volume if the company partners with a famous influencer. This partnership would raise fixed selling expenses by $$190$ per month.

$($b$)$:

Voost is considering using a new supplier for its hats. The new hats are of better quality.

$$ This option would increase the product costs by $$2.$

$$ To offset the costs, Voost would require the customer to pay for shipping. This would eliminate this shipping costs for Voost.

$$ The company estimates that shifting the shipping cost to the customer would reduce the monthly sales levels by $10\%$

Scenario $($c$)$ Voost is considering using new suppliers for its hats and printing. The change would allow Voost to offer a more competitive high$-$end product.

$$ This option would increase the product costs by $$4($hat and design costs$).$

$$ The company plans to retool its website and launch a new marketing campaign at an additional cost of $$138$ per month.

$$ To offset the costs, Voost would raise the price of the hats to $$30.$

The company estimates that the new marketing strategy would increase sales to $180$ hats per month.

Required: Calculate the following for each scenario

$$ Contribution Margin Per Unit

$$ Contribution Margin Ratio

$$ Break$-$even in units

$$ Break$-$even in sales dollar

$$ Total Contribution Margin per Month $($at the new sales level per the scenario$)$

$$ Total Monthly Net Income $($at the new sales level per the scenario