In Year 1, Jay Company expects to sell 2,243 units at $110 per unit. Sales are expected to increase 25% each year for years 2-4. The unit sales price will remain the same. Labor is 23% of sales, Overhead 10%, Materials 5%, and Variable Sales and Admin, 4%. Fixed Costs, are Factory Overhead (2%) and Sales and Admin (4%). Interest expense of $425 is evenly budgeted

Expected Sales (units)	2,243	2,804	3,505	4,381	12,932
Unite Sales Price	$110	$110	$110	$110
Total Sales Revenue	$246,730	$308,413	$385,516	$481,895	$1,422,553
Variable Costs
Labor	$56,748	$70,935	$88,669	$110,836	$327,187
Overhead	$24,673	$30,841	$38,552	$48,189	$142,255
Materials	$12,337	$15,421	$19,276	$24,095	$71,128
Variable Sales and Admin	$9,869	$12,337	$15,421	$19,276	$56,902
Total VC	$103,627	$129,533	$161,917	$202,396	$597,472
Factory	$4,935	$4,935	$4,935	$4,935	$19,738
Sales and Admin	$9,869	$9,869	$9,869	$9,869	$39,477
Total Fixed Costs	$14,804	$14,804	$14,804	$14,804	$59,215
EBIT	$128,300	$164,075	$208,795	$264,695	$765,865
Interest Expense	$106	$106	$106	$106	$425
Earning Before Taxes	$128,193	$163,969	$208,689	$264,589	$765,440
Taxes	$25,639	$32,794	$41,738	$52,918	$153,088
Net Income	$102,555	$131,175	$166,951	$211,671	$612,352
Variable Costs/Unit	$46.20	$46.20	$46.20	$46.20
CM Ratio	$63.80	$63.80	$63.80	$63.80
Unit CM	0.42	0.42	0.42	0.42
Breakeven in units	232.03	232.03	232.03	232.03
Breakeven in dollars	$35,247	$35,247	$35,247	$35,247
Fixed Costs	367800	367800	367800	367800
Target	700000	700000	700000	700000
Breakeven in units	16,737	16,737	16,737	16,737
Breakeven in dollars	$2,542,381	$2,542,381	$2,542,381	$2,542,381

over the period. The company tax rate is 20%.

Create a breakeven chart for Jay Company based on unit increments of 250 and the revised fixed costs of $367,800. (Hint: You want to graph sales, fixed costs and total costs (total variable and fixed) on one scatter plot.)