Determine whether the company is breaking even. What are the CVP analysis implications on planning?

Statement showing computations
Particulars	Amount
Revenue from Sale of umbrellas = 5,000*11	55,000.00
Costs:
Direct Materials = 5,000*3	15,000.00
Direct Labour = 5,000*1.50	7,500.00
Variable Manufacturing Overhead = 5,000*.40	2,000.00
Variable Selling expenses = 5,000*1.30	6,500.00
Fixed Administrative Costs	15,000.00
Total Costs	46,000.00
Net Income from special Order = 55,000 - 46,000	9,000.00