The company does tire replacements for business car fleets as the tires wear out. They are preparing next year's budget and have gathered the following costing information. Fixed Costs per Month 8.00 Variable Cost per Tire Average tire cost 52.00 Shop supplies 3.00 Labour Shipping and delivery Salaries Rent Office supplies, misc Utilities Sales commissions on sales revenue 5.00 8,000 3,000 500 1,100 5% Their annual sales budget targets and pricing are as follows. Quantity Annual Budget Targets Tire Sales Average Price/Unit $ 105.00 8,000 Required: 1. Prepare the company's budget for 2021 in a Contribution Margin Income Statement format. Show unit costs and the contribution margin ratio. The manager is approached by a local business to offer an employee discount to the business' staff on acquiring winter tires. The arrangement would not require any sales commissions. The winter tires are more expensive and would cost $60 each; all other costs are the same. . This one-time deal is estimated at 40 tires. 2. If the manager wants to earn a 20% contribution on these sales, what price would he charge per winter tire? 3. What would be the total contribution for the proposed employee discount special deal