The costing manager for B.E. Industries is tasked with forecasting expected breakeven and profitability levels for its Cost Cover Division. Although the expectation is that the division will be profitable next year, the fear is that continued slow growth in the local economy will cause the division to struggle to reach breakeven. As part of the forecast, the manager must be prepared to explain the impact on various cost components of changes in certain assumptions. Using the information included within the Resources tab, complete the tables below for B.E. Now Industries.

	For Table 1, calculate the required amounts identified in column A and enter your associated response in units or dollars in column B.
	For Table 2, determine the impact of the change identified in the first column and enter the impact in second column.

Impact options are; Increase, Decrease or no impact

B.E. NOW INDUSTRIES-Cost Cover Division Actuals $90 $63 $810,000 $135,000 3590 Variable Costing Components Sales price (per unit) Variable costs (per unit) Fixed costs Desired pretax profit Tax rate