Determining the break-even point and preparing a contribution margin income statement Vezinov Company manufactures portable heaters and sells them for $200 each. According to the company's records, the variable costs, including direct labor and direct materials, are $80. Factory depreciation and other fixed manufacturing costs are $960,000 per year. Vezinov pays its salespeople a commission of $20 per unit. Annual fixed selling and administrative costs are $240,000. Required Determine the break-even point in units and dollars, using each of the following: a. Use the equation method. b. Use the contribution margin per unit approach. c. Use the contribution margin ratio approach. d. Confirm your results by preparing a contribution margin income statement for the break-even point sales volume