Company X produces 10,000 products A monthly, which: unit variable cost is USD 16.00 The monthly fixed costs are USD 60,000.00 The sale price of the product is USD 25.00 The number of items sold in individual periods is as follows Recommendation - Prepare a profit and loss account according to the concept of variable cost accounting. - Calculate the break-even point for this company. - Calculate the operating leverage and interpret its significance for the period of the lowest and highest sales (January and April). \begin{tabular}{|l|l|l|l|l|} \hline & & & & \\ \hline BEP in units & & & & \\ \hline BEP in USD & & & & \\ \hline Operating leverage & & & & \\ \hline \end{tabular}