Chuck Wagon Grills, Inc., makes a single product-a handmade specialty barbecue grill that it sells for $200. Data for last year's operations follow: Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: 10,200 8,700 1,500 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Total variable cost per unit 80 20 10 30 140 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative Total fixed costs $ 180,000 210,000 $ 390,000 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 company's break-even point in terms of the number of barbecue grills sold