VICTORIA COMPANY CVP Income Statement For the Month Ended April 30, 2017 Total Per Unit Sales (9,000 units) $450,000 $50 Variable costs 270,000 30 Contribution margin 180,000 $20 Fixed expenses 150,000 Net income $ 30,000 A) Calculate BEQ & BES with equation method B) Calculate BEQ and BES with contribution margin method. C) Calculate Variable Expense Ratio and Contribution Margin Ratio. D) Calculate TPS if net income of 200.000 is required. E) Calculate Target net income if Actual Sales are 15% increased from the break even sales? F) Calculate Margin of Safety Ratio? Question 2: Yams Company reports the following operating results for the month of August: sales $400.000 (units 5,000), variable costs $250.000, and fixed costs $110.000. Management is considering the following independent courses of action to increase net income. 1. Increase selling price by 16% with no change in total variable costs or units sold. 2. Reduce variable costs to 45% of sales. Compute the net income to be earned under each alternative. Which course of action will produce the higher net income