COST allocation and CVP analys sales volume (UNITS) production volume (UTC) 4000 884 603 whole company SOOO 5000 overage not selling mice. direct materials "A" direct labor capacity (in direct labor veciable direct cons* variable overheads fixed direct CONTS Fixed overheads 40 per UNIT 30 per UNIT 3gr per wit 2gc per VNIT 10 min peruNIT & min per UNIT MRUTE 78880minuter. Piecis touche (+) TOOING direct materials (INCLUDING direct labor 20 per UNIT 12e per UNIT 30 800 48000 60.00 140.000 the The New Nano's cast system assign variable overheads to products using quantity of raw materials. "A" as the allocation base while fixed overheads are allocated using direct labor hours... A pull approach to cast allocation is used Data used are completely invented for sale purpose of making the exercise simple and do not reflect in any way. the relationship between the various. production Facts. 1) Prepare the segmented income statement showing EBIT and direct margins for product X01, was and whole company. 2) -- showing EBIT and CM (conmbution margin) for product X01, wag, whole. 3) Determine the Breakeren point for the company. 4) Determine the level of FRIT if production and sales mix changes in the following way: X01 S000 UNITS 5) Determine the new break even point. 1994.000 UNITS