The following monthly data are available for the CVP Company and its only product, Product S : B Reduce 95 Required (the following are independent cases): A) What is the total contribution margin at the break-even point? B) Management is contemplating the use of plastic gearing rather than metal gearing in Product S. This change would reduce variable costs by $15 per unit. The company's marketing manager predicts that this would reduce the overall quality of the product and thus would result in a decline in sales to a level of 350 units per month. Should this change be made to maximize income? What would be the impact on income because of this change? C) Assume that the Company is currently selling 400 units of Product S per month. Management wants to increase sales and feels this can be done by cutting the selling price by $25 per unit and increasing the advertising budget by $20,000 per month. Management believes that these actions will increase sales by 50%. Should these changes be made to maximize income? What would be the impact on income because of these changes? D) Assume that the Company is currently selling 400 units of Product S per month. Management wants to automate a portion of the production process for Product S. The new equipment would reduce direct labor costs by $20 per unit but would result in a monthly rental cost for the new robotic equipment of $10,000= Management believes that the new equipment will increase the reliability of Product S thus resulting in an increase in monthly sales of 12%. Should these changes be made to maximize income? What would be the impact on income because of these changes