Chuck Wagon Grills, Incorporated, makes a barbecue grill it sells for $$210.$ Data for last year$$s operations follow:

Units in beginning inventory $0$

Units produced $21,200$

Units sold $19,600$

Units in ending inventory $1,600$

Variable costs per unit:

Direct materials $ $50$

Direct labor $80$

Variable manufacturing overhead $20$

Variable selling and administrative $10$

Total variable cost per unit $ $160$

Fixed costs:

Fixed manufacturing overhead $ $742,000$

Fixed selling and administrative $294,000$

Total fixed costs $ $1,036,000$

Required:

Assume the company uses variable costing. Compute the unit product cost for one barbecue grill.

Assume the company uses variable costing. Prepare a contribution format income statement for last year.

How many barbecue grills must be sold to break even?