With the following information from a trade show management company, answer the following questions.

Revenue for standard booths - $ 65,000

Revenue for peninsular booths - $ 25,000

Revenue for island booths - $ 35,000

Variable costs for the above three booth types are 40%, 45%, and 50% of revenue respectively. Fixed costs are estimated at $40,000.

22a. The total variable costs are:

22b. The contribution margin is:

22c. The contribution margin ratio is:

22d. The revenue break-even point is:

22e. If the company plans to realize $15,000 in profit next year, the profit revenue BEP is: