Answer the following two questions and SHOW ALL WORK. The following is Allison Corporation's contribution format income statement for last month: Sales $$800,000$Less: Variable Expenses $$300,000$Contribution Margin $$500,000$Less: Fixed Expenses $$400,000$Before$-$tax Profits $$100,000$ Question $1$:The company has no beginning or ending inventories. The company produced and sold $10,000$ units last month.Required:A$.$ What is the company's contribution margin ratio?B$.$ What is the company's break$-$even sales in dollars?C$.$ If sales increase by $200$ units, by how much should before$-$tax profits increase?D$.$ How many units would the company have to sell to attain after$-$tax profits of $$72,000,$ assuming it is subject to a $40\%$ income tax rate?E$.$ What is the company's margin of safety percentage?F$.$ What is the company's degree of operating leverage?Question $2$Addy Company has two products: A and B$.$ The annual production and sales of Product A is $1,700$ units and of Product B is $1,100$ units. The company has traditionally used direct labour hours as the basis for applying all manufacturing overhead to products. Product A requires $0\mathrm{.}3$ direct labour hours per unit, and Product B requires $0\mathrm{.}6$ direct labour hours per unit. The total estimated overhead for next period is $$98,785.$The company is considering switching to an activity$-$based costing system for the purpose of computing unit product costs for external reports. The new activity$-$based costing system would have three overhead activity cost poolsActivity $1,$ Activity $2,$ and General Factorywith estimated overhead costs and expected activity as follows: EstimatedActivity Overhead Expected ActivityCost Pool Costs Product A Product B TotalActivity $1$ $$30,5281,0006001,600$Activity $2$ $$17,3851,7002001,900$General Factory $$50,8725106601,170$Total $$98,785($Note: The General Factory activity cost pool's costs are allocated on the basis of direct labour hours.$)$Required:A$.$ What is the predetermined overhead rate under the traditional costing system $?$ B$.$ What is the overhead cost per unit of Product B under the traditional costing system?C$.$ What is the predetermined overhead rate $($i$.$e$.,$ activity rate$)$ for Activity $2$ under the activity$-$based costing system? D$.$ What is the overhead cost per unit of Product B under the activity$-$based costing system?