Im not sure if these are the correct answers, I need some help with it!

2 Waterloo Storage Products makes a four-drawer plastic storage cabinet on casters meant for use in garages and workshops. Each cabinet sells for $54. Data for last year's operations follow: Units in beginning inventory Units produced Units sold Units in ending inventory 0 21,200 19,600 1,600 Variable costs per unit: Direct materials $ 12 Direct labour 14 Variable manufacturing overhead 6 Variable selling and administrative 8 Total variable cost per unit $ 40 Fixed costs: Fixed manufacturing overhead $ 84,500 Fixed selling and administrative 119,500 Total fixed costs $204,000 Required: 1. Assume that the company uses variable costing. Compute the unit product cost for one storage cabinet. Unit product cost $ 32 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 $ 1,071,200 Variable expenses: Variable cost of goods sold: Add: Variable manufacturing costs 0 0 1,071,200 Variable cost of goods sold Selling and strative expenses Contribution margin Fixed expenses Fixed manufacturing overhead Fixed selling and administrative Operating profit (84,500) (119,500) (204,000) $ 867,200 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 14,600 units