Please answer all questions (a,b,c,d) ! Please show work and not just the solution! Thanks

Q9: (Chapter 3) Astra Ltd provides a single standard service. The business's results for the past two months are as follows: April May Sales (units of the service) 2.200 2.800 Sales revenue () Operating profit () 198,000 28,000 252,000 52,000 There were no changes, of any description, in selling prices or costs over the two months. Required: a. Given the total cost and activity levels in terms of sales units per each month, identify variable and fixed cost using high-low method. (3 marks) I b. What is the break-even point for the business's activities? (2 marks) c. Calculate contribution margin ratio per unit and briefly explain what it means for Astra Ltd (2 marks) d. Calculate margin of safety for each month in units as well as percentage terms and briefly explain what it means for Astra Ltd (3 marks) (Total: 10 marks)