The Duff Beer Co. reports the following data for 2021: Sales: 2,500 units Sales Price: $50 per unit Variable costs: $14 per unit Fixed costs: $42,000 Required: a.) What is the contribution margin ratio? b.) What is the break-even point in dollars? c.) What is the margin of safety in sales dollars? d.) If the company increases its sales by 10%, what will be the percentage change in Net operating income. e.) The company is considering renting a new processing machine for an annual cost of $12,000. The new equipment will be more efficient and result in a reduction in the variable cost per unit of $4 per unit. If the company rents the new processing machine, what is the expected impact in dollars to net operating income? (i.e., will it increase or decrease net income and by how much?) f.) Another alternative the company is considering is to use higher quality materials in its production process. The higher quality raw materials will increase variable costs by 33%. If the company increases its selling price to $60 and is able to sell an additional 200 units a year, what will be the impact on net operating income