Clear plastic sheets $100 per sheet Each roll will make 90 face shields

Coloured plastic sheets $150 per sheet Each coloured sheet is cut for the headbands and each sheet will make 200 headbands

Direct labour $45 per hour Each hour can produce 120 face shields

Packaging 15 cents Per shield

Allocated costs $4,000 per month These are costs already being incurred at the plant and allocated to the face shields based on space used within the plant

Other fixed costs $5,000 per month These would be newly incurred costs specific to the face shield production

3D Printer, Cutter, Assembler $235,000 This machine would be purchased and would have an estimated useful life of 10 years. It would be used directly and completely for the shields.

Costs to perfect the shield $115,000 PCP engineers spent half of this money in researching best practices for the shield and a prototype. The other half other half of the amount was spent on finetuning the prototype

Ima is interesting in a monthly target profit of $40,000 (ignore taxes). is it possibe for PCP to achieve this? what is the breakeven? what is the contribution margin? and what are the variable/fixed costs?