Chuck Wagon Grills, Incorporated, makes a single producta handmade specialty barbecue grill that it sells for $$210.$ Data for last years operations follow: Units in beginning inventory$0$Units produced$22,800$Units sold$20,400$Units in ending inventory$2,400$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$ $798,000$Fixed selling and administrative$306,000$Total fixed costs$ $1,104,000$ Required:$1.$ Assume that the company uses variable costing. Compute the unit product cost for one barbecue grill$\mathrm{.}2.$ Assume that the company uses variable costing. Prepare a contribution format income statement for last year$\mathrm{.}3.$ What is the companys break$-$even point in terms of the number of barbecue grills sold?