Yummy Juice Ltd sells bottles of freshly squeezed juice to small convenience stores throughout Melbourne. Its latest income statement for the last 12 months is as follows: Yummy Juice Ltd Income statement Sales (100,000 bottles X $6) $600,000 Less: Cost of sales: Direct materials (100,000 X $2.00) $200,000 Direct Labours (100,000 X $1.50) 150,000 Variable overhead (100,000 X $0.50) 50,000 400,000 Gross profit $200,000 Less: Other expenses Fixed Advertising expenses $10,000 Manager's salary 50,000 Fixed Occupancy and admin expenses 20,000 $80,000 Profit $120,000 Required a. Calculate the contribution margin per juice bottle. b. Calculate the number of juice bottles to break even in both units and sales dollars. c. The company expects to sell 115 000 units in the coming year. How much profit will the business make for the year if its estimated level of activity is accurate? d. It is predicted that the fixed occupancy and admin expenses will increase to $100,000. Direct materials per unit will also increase to $3.5 per unit. As a result, the selling price will increase to $9 per unit. How many bottles of juice Yummy Juice Ltd will have to sell to be able to achieve the same level of profit in part c. Comments on the outcome of the change.