Using CVP analysis build a graph based on the latest income statement. Calculate 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 profits by 10%) Revenue STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED Less: cost of revenue Gross (loss)/profit Other income General and administrative overheads Selling and distribution expenses Financial charges Allowance for expected credit losses Advances paid written off Impairment loss on investment in subsidiary Net loss before tax Tax expense Net comprehensive loss for the year Loss per share for the year 31 DECEMBER Restated Note 2020 2019 R.O. 18 2,931,543 R.O. 9,596,698 19 (4,240,017) (7,895,908) (1,308,474) 1,700,790 22879 20 67,893 21 (579,024) 44,405 (855,994) (1.979,050) (2,669,553) 24 ($22,872) (399,773) (84,832) (138,245) (155,802) (133) (4,562,161) (2,318,503) 25 25 50,455 (16,614) (4,511,706) (2,335,117) 22 27 (0.645) (0.334)