Chuck Wagon Grills, Inc., makes a single producta handmade specialty barbecue grill that it sells for $300. Data for last years operations follow:

Units in beginning inventory 0

Units produced 10,100

Units sold 8,600

Units in ending inventory 1,500

Variable costs per unit:

Direct materials $ 80

Direct labor 20

Variable manufacturing overhead 10

Variable selling and administrative 30

Total variable cost per unit $ 140

Fixed costs:

Fixed manufacturing overhead $ 150,000

Fixed selling and administrative 1,210,000

Total fixed costs $ 1,360,000

Required: 1. Assume that the company uses variable costing. Compute the unit product cost for one barbecue grill. 2. Assume that the company uses variable costing. Prepare a contribution format income statement for last year. 3. What is the companys break-even point in terms of the number of barbecue grills sold?