Calculate the total cost of a product, and the unit cost given the following information:

Invoice price ($12.00 per unit for 3,000 units) .................................................... $ ________

Shipment costs from supplier to buyer (15% of invoice price) . . ... ... . . . . . . . .. ________

lmport duties (22% of invoice price) ..... ............................................................... ________

Railage ................................................................................................................. 5,000.00_

Packaging costs ($8.00 per unit) .......................................................................... _________

Total costs

8. Calculate the break even sales given the following information: Fixed costs, $36,000. CM ratio is .30.

Prove your answer with a simple income statement.