1. Using the statements in exhibit 2, compute the contribution margin per unit and total fixed costs for Nyiano Enterprises. Prepare a Contribution Margin Based Income Statement for 2022.

2. Compute the breakeven point (BEP) in units and Ghana cedis (GHS), margin of safety (MOS) and degree of operating leverage (DOL) for Nyiano Enterprises.

Exhibit 1: Expected increase in orders if a fulfillment center opened in Tamale: 660,000 orders Cost of a new fulfillment center in Tamale: 170 GHS in millions Additional variable cost of outsourcing the fulfillment function to another company in Tamale: 250.45 GHS per order Exhibit 2: Current orders: 584 million Assume selling prices have remained relatively stable over the last 5 years. " cOGs includes product cost, variable overheads and fixed overheads. ** Marketing costs include office building costs, office supplies, staff salaries and sales commissions. ** Fulfillment includes the cost of maintaining a fulfillment center including building costs, machine maintenance and permanent staff salaries that are paid monthly. **** Other Op. Expenses are mainly admin expenses such as management and admin supplies and salaries