PROBLEMS 1. SUS Appliance toasters sell for $20 per unit, and the variable cost to produce them is $15. SUS estimates that the fixed costs are $80,000. a. Compute the break-even point in units. b. Fill in the table below (in dollars) to illustrate that the break-even point has been achieved. Sales - - Variable costs Contribution margin - Fixed costs Total operating profit (loss) The He ton Corporation manufactures bats with Larry Walker's autograph stamped on them.