JIAYI Industries, Inc. manufactures and sells three products: a Personal Digital Assistant (PDA), a wireless PDA (WPDA), and a combination Cellular Phone/PDA (C/PDA). Total annual fixed selling, general and administrative (SGA) costs are $6,600,000 and total annual fixed costs of goods sold (COGS) are $3,000,000. The following information has also been made available to you: PDA WPDA C/PDA Sales in units 10,000 4,000 6,000 Selling Price/unit $250 $600 $900 Variable selling, general and administrative (SGA) costs/unit $100 $150 $300 Variable Cost of goods $50 $100 $200 sold (COGS) /unit Required: Determine the total amount in dollars that must be sold to breakeven. Please choose the best answer.SABIH Manufacturing, which uses the high-low method, makes a product called CUB. The company incurs three different cost types (A, B, and C) and has a relevant range of operation between 2,500 units and 5,500 units per month. Per-unit costs at two different activity levels for each cost type are presented below. tum HM typeC TOTAL 5000 units $20 $27 $10 $47 7,500 units $20 $18 $9 $37 If SABIH produces 6,000 units, the total cost of TYPE A would be: 0 $55,000 0 $100,000 0 $75,000 0 some other amount 0 $40,000 0 $25,000 0 $120,000 0 $60,000 0 $150,000 0 $500,000 GARRETT Inc. manufactures and sells compact disks. Price and cost data are as follows: Selling price per unit (package ofS CDs) $100 Variable Costs per unit Direct Material $15.00 Direct Labor $8.00 Manufacturing overhead (VOH) $10.00 Selling expenses (VSGA) E Total variable cost per unit $36.00 Annual fixed costs (in total} Manufacturing overhead (FOH) $350,000 Selling and Administrative expenses (FSGA) $500,@ Total fixed costs (in total) $850,000 Muired: If the company's direct-labor costs do increase by 10%, what selling price per unit of product must it charge to maintain the same contribution-margin ratio? Please round your answer to the closest two decimal places. ZEWEN Can Company manufactures recyclable soft drink cans. A unit of production is a case of soft drinks. The following standards have been set by the production engineering staff and the controller. Direct material: Quantity 1.50 kilograms per unit Price per kilogram $9.00 per kilogram Price per unit $13.50 per unit Direct labor: Quantity 0.50 hour per unit Actual costs incurred in the production of 7,000 units were as follows: Direct material purchased: $80,000 for 10,000 kilograms Direct material used: 11,000 kilograms Direct labor: $58,900 for 3,800 hours Direct labor efficiency variance during the period was $4,500 U Required: Calculate the flexible budget variance for direct labor