After reading and studying, carefully the learning module content suggested videos, and the PowerPoint presentation, answer the following discussion question, and post your participation according to the instructions provided below: • If the unit cost of direct materials decreases, what effect will this change have on the break-even point? General Instructions for the Discussion Forum 1. Post your answer as established by your instructor on the course calendar. Your comments must be written in your own words. You can offer examples and quotes to support your proposals. Citations of other authors must be properly documented (author's name, title, date, etc.). 2. Post your comments to the response of at least two (2) of your classmates on or before the day set by your instructor on the course calendar. Your reaction may be based on personal experiences, study material, or additional information obtained from the Online Library (Links to an external site.) or others and may include: o Some understanding is received from what is published, synthesizes the information, and offers new perspectives or suggestions. o The validation or rejection of the idea (supported by your experience or research). o New information broadens, adds, or contrasts perspectives (based on reading and evidence). 3. Remember that your work must be original and not contain material copied from books or the internet. You must respect the intellectual property of the authors and not commit plagiarism. 4. Examine the criteria used to evaluate your assignment to find out how to get the highest grade for your work. The assignments are graded or evaluated through rubrics or the distribution of points. 5. Before submitting your entry, read your message several times. This will ensure that it contains the exact information you want to communicate. Contribute a minimum of 300 words to the initial post. It should include at least three academic sources, formatted and cited in APA. • Follow established netiquette (Links to an external site.) guidelines when participating in forums. Practical Application of Concepts to Analyze and Solve Problems ________________________________________ Students should prepare an estimated income statement for a manufacturing company for this assignment. Students will quantify the contribution margin break-even point, develop a cost-volume-profit chart, and determine the safety and operating leverage margin. The assigned problem is PR 6-6B on page 296 of the course textbook. Access page 296 of the course textbook through the following link: https://bookshelf.vitalsource.com/reader/books/9781337912150/pageid/316Links to an external site. Excel Files: • T2.2 - CB, CVP, BEP, MS & OL.xlsx Download T2.2 - CB, CVP, BEP, MS & OL.xlsx (Download this file and open in EXCEL; it will allow you to enter the information needed to prepare the required reports) • Excel simulation for interactive learning assessment activity.xlsx Download Excel simulation for interactive learning assessment activity.xlsx Submission Instructions: 1. Evaluate the data provided on page 296 for working problem PR 6-6B and follow the instructions. Complete instructions and specific information for working on the assignment are provided. 2. Download the Excel simulation template and answer the practical problem in the Excel simulation template provided. 3. Upload the Excel file completely answered in the assignments area. Submission Instructions: • Submit your assignment by 11:59 p.m. on Sunday. ractical Application of Concepts to Analyze and Solve Problems ________________________________________ Students should prepare an estimated income statement for a manufacturing company for this assignment. Students will quantify the contribution margin break-even point, develop a cost-volume-profit chart, and determine the safety and operating leverage margin. The assigned problem is PR 6-6B on page 296 of the course textbook. Access page 296 of the course textbook through the following link: https://bookshelf.vitalsource.com/reader/books/9781337912150/pageid/316Links to an external site. Excel Files: • T2.2 - CB, CVP, BEP, MS & OL.xlsx Download T2.2 - CB, CVP, BEP, MS & OL.xlsx (Download this file and open in EXCEL; it will allow you to enter the information needed to prepare the required reports) • Excel simulation for interactive learning assessment activity.xlsx Download Excel simulation for interactive learning assessment activity.xlsx Submission Instructions: 1. Evaluate the data provided on page 296 for working problem PR 6-6B and follow the instructions. Complete instructions and specific information for working on the assignme