1.In E10 to E15 calculate the Break-Even Variable Costs, i.e. use the calculated costs for a single unit to calculate the costs for the break even number of units. Note, each answer is worth 12 mark which will only be awarded if the answer and formula are correct.

2.In E18 calculate the Break-Even Contribution Margin (contribution margin for the break-even units rather than just a single unit.)

3.In E19 calculate the Break-Even Profit Before Tax. (If we hadn't rounded Break-Even Units this should be 0, i.e. when we sell the required number of units to break even, we dont make a profit or a loss.)

A B D E Break-Even Analysis Contribution Margin Per Unit Break Even Volume in Units Break Even Sales Value 1,347.97 81 341,415.00 $ 1 Cost Volume Profit Analysis for Strata Bikes 2 3 4 Product Name Strata 5 Unit Sales Price 4,215.00 6 Unit Sales Estimate 340.00 7 Total Fixed Costs $ 108,650.00 8 9 Variable Costs per Unit 10 Vary with Unit Costs 11 Direct Labor $ 1,008.21 12 Direct Material $ 1,668.48 13 Factory Overhead $ 118.32 14 Other Vary-with-Unit Costs $ 51.62 15 Total Vary with Unit Costs $ 2,846.63 16 17 Vary-with-Revenue Costs 18 Sales Commissions 4.5% 19 Other Vary-with-Revenue Costs 1.5% 20 Total Vary with Revenue Costs 6.0% 21 22 23 24 Break Even Variable Costs Direct Labor Direct Material Factory Overhead Other Vary-with-Unit Costs Sales Commissions Other Vary-with-Revenue Costs Total Variable Costs $ Contribution Margin Profit Before Tax