i need help with 2 and 3

Waterloo Storage Products makes a four-drawer plastic storage cabinet on casters meant for use in garages and workshops. Each cabinet sells for $35. Data for last year's operations follow: Units in beginning inventory Units produced Units sold Units in ending inventory 25,000 21,500 3,500 ta Variable costs per unit: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative 00 ON 4 Total variable cost per unit $ 24 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative es $ 75,000 110,000 Total fixed costs $185,000 Required: 1. Assume that the company uses variable costing. Compute the unit product cost for one storage cabinet. Unit product cost $ 20 2. Assume that the company uses variable costing. Prepare a contribution format income statement for the year. (Do not leave any empty spaces; input a 0 wherever it is required.) Variable Costing Income Statement Sales Variable expenses: Variable cost of goods sold: 0 0 0 0 Fixed expenses: 0 0 $ 0 7 3. What is the company's break-even point in terms of units sold? (Round your answer to the nearest whole number.) Break-even units sales units