please answer the following questions and explain where needed. include formulas.

#12 Zoe's Bakery sells cakes for $75 with a fixed cost of $60,000. Variable costs were $35 per cake; however, materials have increased by $10 per cake. What was the breakeven point in sale dollars before and after the change in variable cost? #13 Jacob's Tires sells tires with a variable costs of $75 per tire. His fixed costs are currently $10,000 but next month will decrease to a total of $6,000. He sells each tire for $125. What is Jacob's current contribution margin ratio and what will be his new contribution margin ratio with the decrease in fixed costs