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For the word Preston Corporation produces the same power generator in two linois plants, a new plant in Peoria and an older plant in Moline.

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For the word Preston Corporation produces the same power generator in two linois plants, a new plant in Peoria and an older plant in Moline. The following data are av Click the icon to view the datatable) (Click the icon to view the additional data) Read the times Requirement 1, Calculate the breakeven point in unts for the Peoria plant and for the Moline plant. 1 Breakeven Fixed costs Contribution margin per unit units Poti Data table A B D E E 1 Moline Peoria $ $ 152.00 $ 152.00 89.00 $ 77.00 $ 32.00 14.00 15.00 15.00 18.00 12.00 2 Selling price 3 Variable manufacturing cost per unit 4 Fixed manufacturing cost per unit Variable marketing and distribution cost per 5 unit 6 Fixed marketing and distribution cost per unit 7 Total cost per unit 8 Operating income per unit 9 Production rate per day 10 Normal annual capacity usage 11 Maximum annual capacity 142.00 130.00 $ $ 10.00 $ 22.00 350 units 240 days 300 days 300 units 240 days 300 days All fixed costs per unit are calculated based on a normal capacity usage consisting of 240 working days. When the number of working days exceeds 240, overtime charges raise the variable manufacturing costs of additional units by $4.00 per unit in Peoria and $10.00 per unit in Moline. Preston Corporation is expected to produce and sell 168,000 power generators during the coming year. Wanting to take advantage of the higher operating income per unit at Moline, the company's production manager has decided to manufacture 84,000 units at each plant, resulting in a plan in which Moline operates at maximum capacity (300 units per day * 300 days) and Peoria operates at its normal volume (350 units per day * 240 days). 1

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