Cullumber provides environmentally friendly lawn services for homeowners. Its operating costs are as follows.

Depreciation (straight-line)		$1,500	per month
Advertising		$200	per month
Insurance		$4,300	per month
Weed and feed materials		$5	per lawn
Direct labor		$12	per lawn
Fuel		$3	per lawn

Cullumber charges $80 per treatment for the average single-family lawn. For the month ended July 31, 2022, the company had total sales of $9,600.

QUESTION A

Prepare a CVP income statement for the month ended July 31, 2022.

CULLUMBER CVP Income Statement choose the accounting period For the Month Ended July 31, 2022For the Quarter Ended July 31, 2022July 31, 2022
		Total		Per Unit		Percent of Sales
select an income statement item Fixed CostsCost of Goods SoldNet Income/(Loss)Variable CostsGross ProfitSalesAdministrative ExpensesSelling ExpensesContribution Margin		$enter a dollar amount		$enter a dollar amount		enter percentages %
select an income statement item SalesFixed CostsSelling ExpensesAdministrative ExpensesContribution MarginGross ProfitVariable CostsCost of Goods SoldNet Income/(Loss)		enter a dollar amount		enter a dollar amount		enter percentages %
select a summarizing line for the first part Cost of Goods SoldSalesContribution MarginVariable CostsAdministrative ExpensesNet Income/(Loss)Fixed CostsSelling ExpensesGross Profit		enter a total amount for the first part		$enter a total amount for the first part		enter total percentages %
select an income statement item Variable CostsAdministrative ExpensesCost of Goods SoldSalesSelling ExpensesFixed CostsNet Income/(Loss)Contribution MarginGross Profit		enter a dollar amount
select a closing name for this statement SalesNet Income/(Loss)Variable CostsCost of Goods SoldFixed CostsSelling ExpensesGross ProfitAdministrative ExpensesContribution Margin		$enter a total net income or loss amount

QUESTION B

Determine the companys break-even point in (1) number of lawns serviced per month and (2) sales dollars.

(1)	Break-even point in lawns
(2)	Break-even point in dollars