The Year 5 contribution format income statement for ABC Company appears below: Instructions Answer the following independent questions and show computations to support your answers. A. How much additional sales revenue does it take to break even? B. ABC wishes to become profitable. They believe that a 25% reduction in variable costs can be achieved if fixed costs increase by $20,000. They also have a target net income of $60,000. Using the new cost structure, how many units will ABC need to sell in Year 3 to achieve their target? If your answer contains a partial unit, round up to the nearest whole unit