a. How could cost accounting information, such as break-even and target profit analysis, help Haitian farmers like Samuel Hilaire be more profitable? . Compile a list of the cost-volume-profit data for 2013 for Samuel Hilaire's operations. Using this 2013 data, calculate the variable cost for 1 kilogram of peanuts for Samuel Hilaire. a. How many kilograms of peanuts does Samuel need to sell to break even in 2014 (assume same cost structure as 2013)? b. How many does he need to make a profit of $350 in 2014, the average annual salary in Haitians living in rural areas? Assume Samuel can purchase a $2,000 tractor with a 10-year life. If the variable cost per kg would decrease by 25%, how many acres of peanuts would Samuel need to farm to justify the purchase of the tractor