The beverage manufacturer NEVERDRY published the following condensed income statement for its previous business year: Sales Revenue CHF 5*600*000 - Cost of goods sold = Gross margin - Other operating expenses Operating income (EBIT) CHF 4'250'000 CHF 1,350 000 CHF 1'270*000 CHF 80'000 Please assume that CHF 220'000 of the cost of goods sold are fixed, same goes for CHF 700'000 of the other operating expenses. NEVERDRY has produced and sold 2'500'000 beverage bottles in the last business year. Inventory changes did not occur. a) Calculate the overall contribution margin, the contribution margin per product and the contribution margin ratio in %. (5 Points) Overall Contribution Margin Contribution Margin per Product Contribution Margin Ratio (display one place after the decimal point) b) Explain briefly why the overall contribution margin differs from the gross margin. (2 Points) c) Assume that the sales revenue (as well as the sales and production quantity) of NEVERDRY would decrease by 22% at consistent cost behavior, How high would the gross margin, the contribution margin per product and the operating income be? (6 Points) Gross Margin Contribution Margin per Product Operating Income