Practice 1 (LO 1) Fontillas Manufacturing Inc. had sales of $2.4 million for the first quarter of 2020. In making the sales, the company incurred the following costs and expenses: Prepare a CVP income statement for the quarter ended March 31, 2020. Practice 2 (LO 2) Panciuk Company has a unit selling price of $520, variable costs per unit of $286, and fixed costs of $163,800. Calculate the break-even point in units using (a) the mathematical equation and (b) the contribution margin per unit Practice 3 (LO 2) A firm sells its product for $30 per unit. Its direct material costs are $6 per unit and direct labour costs are $4. Fixed manufacturing overhead costs are $40,000 and variable overhead costs are $8 per unit. Calculate the required sales in dollars to break even