CALCULATOR PRINTER VERSION BACK NEXT Current Designs Problem 5 Bill Johnson, sales manager, and Diane Buswell, controller, at Current Designs are beginning to analyze the cost considerations for one of the composite models of the kayak division. They have provided the following production and operational costs necessary to produce one composite kayak. Labor Kevlar $200 per kayak Resin and supplies $200 per kayak Finishing kit (seat, rudder, ropes, etc.) $180 per kayak $430 per kayak $500 per kayak $176,350 per year $270,000 per year Selling and administrative expenses-variable Selling and administrative expenses-fixed Manufacturing overhead-fixed Bill and Diane have asked you to provide a cost-volume-profit analysis, to help them finalize the budget projections for the upcoming year. Bill has informed you that the selling price of the composite kayak will be $2,300. Calculate variable costs per unit. Variable costs $ per unit Determine the unit contribution margin. Contribution margin $ per unit Using the unit contribution margin, determine the break-even point in units for this product line, Break-even point units