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 Description Cost Cost Cost Per Number of units code behaviour classification in finished (V/F) (PR/PE)* product LIQ Chocolate liquor V PR $5.55 KG 140.00 BUT Cocoa butter V PR $6.10 KG 53.20 POW Cocoa powder V PR $1.18 KG 28.00 SUG Cane sugar V PR $0.70 KG 53.20 EMU Emulsifier V PR $0.80 KG 2.40 VAN Vanilla V PR $70.00 LITRE 3.20 WRA Wrapper V PR $0.08 EACH 4,000.00 DLA Direct labour V PR $33.10 DLH 21.16 PLU Plant utilities V PR $10.39 DLH 21.16 MTC Plant V PR $8.98 DLH 21.16 maintenance COM Commission V PE $0.05 EACH 4,000.00 DEL Delivery and V PE $180.00 EACH 1.00 shipping *PR = product , PE = periodTable 2: Annual fixed costs FCost FDescription FCost FCost FCost code behaviour classification (V/F) (PR/PE)* CTL Quality control F PR $15,430.00 COM Computer and supplies F PR $77,400.00 PEA Plant and equipment amortization F PR $61,740.00 RDE Research and development F PR $55,560.00 PSA Plant salary F PR $79,440.00 PLE Plant lease F PR $80,670.00 ASA Admin. salary F PE $85,000.00 INT Interest and bank charges F PE $4,200.00 PRO Professional fees F PE $8,750.00 ADV Advertising and promotion F PE $22,560.00 ACM Admin. computer services F PE $45,000.00