As a newly hired management accountant, you have been asked to prepare a profit plan for the company for which you work. As part Assume that of the $$62$ variable cost per unit the labor$-$cost component is $$25.$ Current negotiations with the employees of the

company indicate some uncertainty regarding the labor cost component of the variable cost figure presented above. What is the effect

on the breakeven point in units if selling price and fixed costs are as planned, but the labor cost for the coming year is $4\%$ higher than

anticipated? What if labor costs are $6\%$ higher than anticipated? What if labor costs turn out to be $8\%$ higher than anticipated? $($Round

"Per Unit" and $"\%$ Change in Breakeven Point" answers to $2$ decimal places $($i$.$e$..0213=2\mathrm{.}13\%)$ and other answers to the nearest

whole number.$)$

of this task, you've been asked to do some what$-$if analyses. Following is the budgeted information regarding the coming year:

Required: $,$

What is the breakeven volume, in units and dollars, for the coming year?

Assume that the goal of the company is to earn a pretax $($operating$)$ profit of $$312,018$ for the coming year. How many units would

the company have to sell to achieve this goal?

Assume that of the $$62$ variable cost per unit the labor$-$cost component is $$25.$ Current negotiations with the employees of the

company indicate some uncertainty regarding the labor cost component of the variable cost figure presented above. What is the effect

on the breakeven point in units if selling price and fixed costs are as planned, but the labor cost for the coming year is $4\%$ higher than

anticipated? What if labor costs are $6\%$ higher than anticipated? What if labor costs turn out to be $8\%$ higher than anticipated?

Assume now that management is convinced that labor costs will be $5\%$ higher than originally planned when the budget for the year

was put together. What selling price per unit must the company charge to maintain the budgeted ratio of contribution margin to sales?

$($Hint: Use the Goal Seek function in Excel to answer this question.$)$