This question is unrelated to Part A$.$ The following is the contribution margin income statement for the prior month. The company sold $22,000$ units. TotalSales$45,000$Variable Costs:Cost of Goods Sold$16,700$Selling & Administrative Costs$8,800$Total Variable Costs$25,500$Contribution Margin$19,500$Fixed Costs:Selling & Administrative Costs$8,000$Operating Income$11,500$Required:Based on the above information, calculate the following:a$)$ The breakeven point in units.b$)$ The breakeven point in sales dollars. Round to nearest whole number.$$c$)$ The margin of safety percentage. Round to nearest whole number.$$d$)$ The degree of operating leverage. Round to two decimal places.e$)$ If the company's sales are expected to increase by $9\%,$ by what percentage will operating income change?$$