The Sweet Stuff has provided the following relating to the most recent month $($May $31,2023)$ of operations, for their main product, cookies. The company sold $25,000$ cookies.

Total

Sales

$$100,000$

Variable costs

$$60,000$

Fixed costs

$$18,000$

a$)$ The owner estimates the company will sell $20,000$ cookies next month. Using this information and the May information, prepare a contribution margin income statement in good format for next month. Include per unit and percentage columns. $(6$ marks$)$

b$)$Calculate the breakeven point in units $($cookies$).$

c$)$Calculate the breakeven point in sales dollars Only answer using one approach.

d$)$alculate the margin of safety in sales dollars using the result from part a$.$

e$)$what is the margin of safety percentage?

f$)$Refer to the income statement in part a$.$ If sales are expexted to increase by $$10000$ and fixed costs are expected to increase by $$4800$ by how much will the operating income increases?