$68 Break-Even Units: Units for Target Profit Jay-Zee Company makes an in-car navigation system. Next year, Jay-Zee plans to sell 16,000 units at a price of $320 each. Product costs include: Direct materials Direct labor Variable overhead $12 Total fixed factory overhead $500,000 Variable selling expense is a commission of 5 percent of price; fixed selling and administrative expenses total $116,400. Required: $40 1. Calculate the sales commission per unit sold. per unit Calculate the contribution margin per unit. per unit 2. How many units must Jay-Zee Company sell to break even? units Prepare an income statement for the calculated number of units. If an amount is zero, enter "O". Jay-Zee Company Income Statement Check My Work 2. How many units must Jay-Zee Company sell to break even? units Prepare an income statement for the calculated number of units. If an amount is zero, enter "O". Jay-Zee Company Income Statement