3. BEHAVIOR OF COST PLUS SIMPLE BREAKEVEN. Rogers Manufacturing makes ball bearings that are used in several industries. The ball bearings are sold with lubricant so they are ready to install. Each set sells for $50. The following is Rogers' cost for making one unit of the ball bearings: Rogers Manufacturing Cost for 10,000 Variability, 5,000 Fixed Portion for ,000 Resource Cost for 5,000 Sets Sets 10,000 Sets Sets Labor Materials Packing Office workers Telephones $25,000 $50,000 $115,000 $230,000 $7,500 $15,000 $4,000 $4,000 $300 $300