Easy-Barrows, Inc., produces wheelbarrows. Its costs have been analyzed as follows:

VARIABLE COST

Materials $30/unit

Manufacturing labor 3 hours/unit (at $8/hour)

Assembly labor 1 hour/unit (at $8/hour)

Packing materials $3/unit

Packing labor 20 minutes/unit (at $6/hour)

Shipping cost $10/unit

FIXED COSTS

Overhead labor $50,000/year

Utilities $5,000/year

Plant operation $65,000/year

SELLING PRICE

$100/unit

Calculate the break-even quantity.

Calculate the break-even revenue.

Develop a chart to show profits at quantities of 2000, 4000, 6000, 8000, and 10000.