Ottawa Co. planned and actually manufactured 200,000 units in 2011, its first year of operation. Variable manufacturing cost was $20 per unit produced. Variable S & A expense was $10 per unit sold. Planned and actual fixed manufacturing costs were $600,000. Fixed S & A cost was $400,000. 120,000 units were sold at $40 per unit. Prepare a variable costing statement a) For the above data b) At breakeven