Cost Volume Profit Analysis Product Name Unit Sales Price Sales Volume Total Fixed Costs Variable Costs per Unit Vary with Unit Costs Sprinter 114,900.00 Vary-with-Revenue Costs Direct Labor S 618.21 Direct Material S 3,496.37 Factory Overhead S 140.00 Total Vary with Unit Costs S 4,254.58 Sales Commissions 4.50% Break-Even Analysis Contribution Margin Per Unit Break Even Volume in Units Break Even Sales Dollar Value Break Even Variable Costs Direct Labor Direct Material Factory Overhead Sales Commissions Total Variable Costs Break Even Profit Before Tax