1 3 Cost Volume Profit Analysis 4 Product Name 5 Unit Sales Price 6 Sales Volume 7 Total Fixed Costs 8 9 Variable Costs per Unit 10 Vary with Unit Costs 11 Direct Labor 12 Direct Material 13 Factory Overhead Sprinter Break-Even Analysis Contribution Margin Per Unit Break Even Volume in Units Break Even Sales Dollar Value Break Even Variable Costs Direct Labor Direct Material Factory Overhead 14 Total Vary with Unit Costs 6969 $ 121.00 Sales Commissions $ 121.00 Total Variable Costs 15 16 Vary-with-Revenue Costs Break Even Profit Before Tax 17 Sales Commission Rate 4.9% EA $