Uning CVP Analysis build a gap based on the latest income statement. Cakenlate the following figures for two years based on the income statement: (4 points) Contribution Margin Ratio Level of sales needed to achieve a desired target profit (for example, if the company wants to increase protits by 1096) Break-even point Margin of safety Explain the meaning of each indicator and describe their dynamics over two years. Statement of profit or loss and other comprehensive income for the purende 31 December 2019 and for the period todo o 01 April 2018 > 31 Damer 2018 Notes 22 24 25 26 Group Periodo Year ended 1 April 2015 31 December 31 December 2013 2018 RO RO 14.900,463 14.580 554 (12.670213 12664,200 1230, 151 1915 347 (2,875,334 (1.801540) 12.109.355 1980 582) 09.578 (32.505 14375 37.876 37,164 26600 (1.562,475) (7547757 1154.196 2.716671) 875264 BL 133164 1075.300 Revenue Direct.com Gross profit General and administration expenses Seling and distribution expenses Profton duposal of vehides Loss on investment classifieds FVTPL-net Che income Finance income Operating loss Finance costs Loss before tax Tax income Lors for the year period Other comprehensive income for Parent Company Pero tom Year ended April 2013 10 31 December 31 December 2015 2018 RO RO 14.207.100 13.502.536 (1) 707277 (11.495228 2046.300 (2.443,106) (1 554.571) (2.161,563) (16753123 18.578 (32.585 (4.375) 92.552 83.167 60.334 26.505 (3.355,017) 1678657) (104352 36276 (2461) (714933 95.935 125 554 12.345,434 27 23