has a number Canadian Berry Co. (CBC) is a large organization which divisions in the bakery and prepared food fields. Their jam and spread division produce 5 types of sandwich spreads which it sells in jars. You are the management accountant assigned to this division. CBC's year end is September 2018 A) The sales and cost figures for the month of September 2018 are as follows Variable and fixed costs are all manufacturing costs. Selling, administrative, marketing and other costs are ignored. Budget Selling Price Variable Cost Fixed Cost Sales Volume Custom Budget Regular Deluxe Fancy $4.60 $2.65 $20,000 45,000 9,000 25,000 4,500 10,000 6,900 5,000 6.60 3.90 12,000 15,000 100,000 5.00 2.70 5.50 2.90 6.003.40 Actual Selling Price Variable Cost Fixed Cost Sales Volume Custom Budget Regular Deluxe Fancy $4.60 $ 2.80 $21,000 57,600 11,000 18,000 5,000 9,600 7,000 13,200 5.20 2.90 5.70 3.00 6.10 3.50 7.00 4.00 11,000 21,600 CBC uses cost-volume-analysis for its sales and cost analysis. As part of the management report you are required to calculate the following figures: (16) . Budget and actual break-even point for each type of spread e Budget and actual break-even revenue for each type of spread Operating income in total and for each type of spread under the variable costing method with no inventories, so the production equals the sales volume