Cost Volume Profit Analysis 'roduct Name nit Sales Price nit Sales otal Fixed Costs 5 5,250.00 350 113,800.00 Variable Costs per Unit Vary with Unit Costs Direct Labor l $ 1,208.57 Direct Material l $6.10 Factory Overhead $ 120.00 Other Varywith-Unit Costs 5 80.00 Total Vary with Unit Costs 3 1,414.67 Vary-with-Revenue Costs Sales Commissions 5.0% Other Vary-with-Revenue Costs 1.5% Total Vary with Revenue Costs 6.5% Income Tax State Tax 10.0% Federal Tax 5.0% Break-Even Analysis Contribution Margin Per Unit Break Even Volume in Units Break Even Sales Value Break Even Variable Costs Direct Labor Direct Material Factory Overhead Other Vary-with-Unit Costs Sales Commissions Other Varywith-Revenue Costs Total Variable Costs Contribution Margin Prot Before Tax $ 3,494.08 ' S 33 ' $ 173,250.00