the answer is B

please explain

Problem 3: Sidney's Barber Shop in Singapore has five barbers. (Sidney is not one of them.) Each barber is paid S6 per hour and works a 40-hour week and a 50-week year Depreciation on the store fixtures is %500 annually and depreciation on the equipment is S 1,000 annually. Rent is %500 per month. Assume that the only service performed is the giving of haircuts, the unit price of which is S5. 1. Calculate the contribution margin per haircut. 5 . Calculate the annual break-even point, in number of haircuts. 3. What will be operating income if 20,000 haircuts are sold? 4. Suppose the landlord decides to revise the monthly rent to $100 + 10% of revenue per haircut. What is the new contribution margin per haircut? What is the annual break-even point (in number of haircuts)? 5. Ignore Requirements 3 and 4, and assume that the barbers cease to be paid by the hour but receive a 50% commission for each haircut. what is the new contribution margin per haircut? The annual break-even point (in number of haircuts)? Refer to requirement 5. What would be the operating income if 20,000 haircuts are sold? Compare your answer with the answer in Requirement 3 6. 7. Refer to requirement 5. What would be the operating income if the barbers receive an 80%, commission for each haircut and 20,000 hair cuts are sold