Problem 18-6A Kaiser Industries carries no inventories. Its product is manufactured only when a customers order is received. It is then shipped immediately after it is made. For its fiscal year ended October 31, 2017, Kaisers break-even point was $1.35 million. On sales of $1.20 million, its income statement showed a gross profit of $169,000, direct materials cost of $410,000, and direct labor costs of $509,000. The contribution margin was $169,000, and variable manufacturing overhead was $49,000.