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Naterloo Storage Products makes a four-drawer plastic storage cabinet on casters meant for use in garages and workshops. Each cabinet sells for \$49. Data for last year's operations follow: Required: 1. Assume that the company uses variable costing. Compute the unit product cost for one storage cabinet. 2. Assume that the company uses variable costing. Prepare a contribution format income statement for the year. (Do not leave any empty spaces; input o 0 wherever it is required.) 3. What is the company's break-even point in terms of units sold? (Round your onswer to the nearest whole number.)