Live Inc., a Portable Bluetooth Speaker manufacturing company, has the following data for the month of January.

January 2020
Unit Selling Price per Speaker	$55.00 per speaker
Electrical Wires from Speakers	$0.50 per speaker
Manufacturing Equipment Depreciation	$40,000.00 per month
Plastic for Speakers	$4.00 per speaker
Manufacturing Plant Rent	$17,000.00 per month
Utilities	$1,200.00 per month and $2.00 per each speaker produced

With the information provided above, please complete Step 1, Step 2, and Step 3 for the month of January.

* When typing your responses, do NOT include a dollar sign. For example, if your answer is $10,000, you should be typing 10,000.00 without any dollar sign.

* Make sure you round your answers to the second decimal places, so if the answer is $10, you should be typing 10.00.

Step 1:

Identify each cost as variable, fixed, or mixed:

Cost	Variable / Fixed / Mixed
Electrical Wires from Speakers
Manufacturing Equipment Depreciation
Plastic for Speakers
Manufacturing Plant Rent
Utilities

Step 2:

Compute the unit contribution margin.

Contribution Margin per Unit

$

Step 3:

Based on the information above, determine how many units need to be sold to break even and how much is required in sales to break even.

Break-Even Point in Units	Units
Break-Even Point in Sales