1. Kappa Food Products

Item	Value
Sales price per unit	$12.00
Variable cost per unit	$7.50
Fixed manufacturing cost	$5,500 total
Fixed selling and administrative cost	$1,500 total

1. Kappa Food Products planned to produce and sell 3,000 units. Actual production and sales amounted to 3,200 units. Required:
   1. Compute the break-even point in units.
   2. Prepare a master budget income statement.