GESWAN Co. manufactures kayaks. The following information relates to the production of one kayak.
Direct Materials				$375	per kayak
Finishing kit (seat, rudder, ropes, etc.)				$170	per kayak
Labor				$420	per kayak
Selling and administrative expensesvariable				$400	per kayak
Selling and administrative expensesfixed				$119,700	per year
Manufacturing overheadfixed				$240,000	per year
Selling price per unit				$2,100	per kayak
Units Sold				575	units
Profit desired				$100,000

g) Start with the old units sold and use cell references/formulas to calculate the new number of units sold based on the 5% sales volume increase. Include labels. You do not have to use all the space provided.

h) Prepare a new CVP statement reflecting the 5% increase in sales volume. You can copy the statement from a above and edit the formulas to save time.

i)Use Cell References/Formulas to calculate the % of change in Total Variable costs from the original CVP Statement (a) to the Revised Statement (g). Include Labels. You do not have to use the entire space provided.

j) Explain the reason Total Variable costs changed while the per unit and % of Sales amounts did not change. Include information from letter i) in your explanation.