The Boston Bar Chocolate Company’s (BBCC) best-selling chocolate bar is The-Bar. BBCC is looking for a dashboard presentation of break-even options and analysis for a board meeting.

The-Bar -Budget data for break-even visualization (20X8 forecast) Table 1: Variable costs per batch Cost behaviour classification (V/F) V Cost code Description Cost Cost Per Number of units in finished product 140.00 (PR/PE)* PR LIQ BUT POW Chocolate liquor Cocoa butter powder Cane sugar Emulsifier $5.55 $6.10 $1.18 $0.70 KG $0.80 $70.00 $0.08 $33.10 $10.39 $8.98 KG V PR KG 53.20 PR KG 28.00 SUG PR 53.20 2.40 3.20 EMU V PR KG VAN Vanilla V PR LITRE 4,000.00 21.16 WRA Wrapper Direct labour Plant utilities Plant V PR EACH DLA V PR DLH PLU MTC V PR DLH 21.16 V PR DLH 21.16 maintenance Commission Delivery and shipping *PR = product , PE = period COM DEL PE PE $0.05 $180.00 4,000.00 1.00 V EACH V EACH Table 2: Annual fixed costs FCost code FDescription FCost behaviour classification (PR/PE)* PR FCost FCost (V/F) Quality control Computer and supplies Plant and equipment amortization F Research and development Plant salary Plant lease Admin. salary Interest and bank charges Professional fees Advertising and promotion Admin. computer services CTL $15,430.00 $77,400.00 $61,740.00 $55,560.00 $79,440.00 $80,670.00 $85,000.00 $4,200.00 $8,750.00 $22,560.00 $45,000.00 OM PR PEA PR RDE F PR PSA F PR PLE F PR ASA F PE INT F PE PRO F PE ADV PE PE BBCC produces The-Bar in batches of 4,000 units. All variables costs are based on this batch size. The-Bar sells for $1.50 per unit. Prepare a presentation and analysis of the relationship between selling price and break-even units for The-Bar based on information provided in Table 1 and Table 2. The purpose of the presentation is to assist