eBook Break-Even Analysis e, Callfornia, collected recipes from members and published a cookbook entitled Food for Everyone. The book will sell for $18 per copy. The chairwoman of the cookbook development committee estmated that the dub on its $4,000 investment. What is the varlable cost per unit assumed in the Junior League's analysis? 18] x per unit Y Check My Work Unit sales price minus variable unit costs unit contribution margin, Use ($18-x) for the contribution margin. Fixed costs divided by the unit contribution margin break-even point in units. Instructions Estimated Fixed Variable Cost Cost (per unit sold) Production costs 3 Direct materials 4 Direct labor S Factory overhead 6 Selling expenses: 7 Sales salaries and commissions s Advertising 9 Travel 10 Miscellaneous selling expense 11 Administrative expenses: 12 Office and officers' salaries 13 Supplies 14 Miscellaneous administrative expense 15 Total $46.00 40.00 20.00 $200,000.00 8.00 10,000.00 40,000.00 12,000.00 1.00 7600.00 132,000.00 10,000.00 13,400.00 $525,000.00 4.00 1.00 $120.00 It is expected that 21,875 units will be sold at a price of $160 a unit. Maximum sales within the relevant range are 27,000 units. Required: A. Prepare an estimated income statement for 20Y8. Refer to the Labels and Amount Descriptions ist provided for the exact wording of the answer choloes for text entries. Be sure to complete the statement heading. B. What is the expected contribution margin.ratio? C. Determine the break-even sales in units and dollars D. Construct a cost-volume-profit chart on your own paper. What is the break-even sales? E. What is the expected margin of safety in dolars and as a percentage of sales? F. Determine the operating leverage. Round to one decimal place