4-4: PSU plans to purchase of new equipment to expand the production capacity of its toy tractor product line. The addition will increase PSU's operating costs (fixed expenses) by $100.000 per year, though sales will also be increased. Relevant information is noted in the following table: Complete the following table (fill in the yellow color cells): Before Machinery Purchase After Machinery Purchase Expected sales $4,000,000 $4,200,000 Contribution margin percentage % Fixed expenses $1,800,000 $. $. Breakeven point sales Net profits before tax $120,000 $116,000 Margin of safety % %