1. Calculate the break-even point. 2. Use the break-even analysis to identify areas that could be improved to increase overall profitability.

3. Calculate High and Low Methods

4 calculate Regression Required Complete both items on your to-do list. For item 2, discuss each of the areas you identify for improvement and outline the steps that would need to be taken in order to implement and achieve the improvement.

	Jan	Feb	March	April	May	June	July	August	Sept	Oct	Nov	Dec	Total
Water bottles sold	311,567	456,756	564,042	567,000	663,099	654,000	657,900	675,000	780,000	576,990	678,965	768,990	7,354,309
Sales	$ 1,866,286	2,73S,9G8	3,378,Gl2	3,396,330	3,971,963	3,917,460	3,940,821	4,043,250	4,672,200	3,456,170	4,067,000	4,606,250	$ 44,052,311
Steel	775,802	1,137,322	1,404,465	1,411,830	1,651,117	1,628,460	l,638,I7I	1,680,750	1,942,200	1,436,705	1,690,623	1,914,785	18,312,229
Plastic	124,627	182,702	225,617	226,800	265,240	261,600	263,160	270,000	312,000	230,796	271,586	307,596	2,941,724
Other material	62,313	91,351	112,808	113,400	132,620	130,800	131,580	135,000	156,000	115,398	135,793	153,798	1,470,862
Assembly wages	622,822	913,055	1,127,520	1,133,433	1,325,535	1,307,346	1,315,142	1,349,325	1,559,220	1,153,403	1,357,251	1,537,211	14,701,264
Administrative wages	400,000	400,000	400,000	400,000	400,000	400,000	400,000	400,000	400,000	400,000	400,000	400,000	4,800,000
Rent	105,000	105,000	105,000	105,000	105,000	105,000	105,000	105,000	105,000	105,000	105,000	105,000	1,260,000
Insurance	64,000	64,000	64,000	64,000	64,000	64,000	64,000	64,000	64,000	64,000	64,000	64,000	768,000
Other costs	108,545	131,351	166,345	153,400	187,208	170,800	197,896	195,250	227,200	161,168	190,730	210,716	2,100,609
Net income (loss) $ (396;823) $(288,813) $(227,143) $(211,533 $(158,757) $(150,546) $(174,128) $ (156,075) $ (93,420 _$(210,300) $(147,983) _ $ (86,856) $(2,302,37)7