Tsuruha drug store manufactures and sells a Fish oil product for $25 per bottle. Koji Kobayashi, the manager of the store, has the following projections for the year 2020: Sales $300,000 Variable manufacturing costs $192,000 Operating expenses: Sales commission $30,000 Insurance expenses for offices $18,250 Rent for plants $50,000 Total expenses - $290,250 Net income $ 9,750 2-1 What is breakeven point of the dollar sales? [6 pts] breakeven point of the dollar sales = 18,250 +50,000 / 300,000 -192,000 = .63 2-2 How much is the variable product costs per unit? [6 pts] Variable product costs per unit = 192,000 + 30,000+18,250+50,000 = $290,250 2-3 If company wants to make an after tax income of $16,000, how many fish oil must they sell? The tax rate for the company is 21%. [6 pts] 2-4 If sales decrease 20% from the current level sales ($300,000), what is the loss or profit for a company? Ignore taxes. [6 pts] 2-5 Present the above relationship in a graph. Clearly show the breakeven point both dollar value and sales unit, the margin of safety when income is $9,750, and situation in 2-4 on the graph. [18 pts]