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: 10,400 8,900 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 $160,000 Fixed selling and administrative 350,000 Total fixed costs $510,0060 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