Use the below table to answer the following questions.

Selling Price = $33.00

				Sales Volume
Fixed Cost			Variable Cost		1,700			2,700			3,700			4,700			5,700
					Profitability
$	30,800		7		$	13,400		$	39,400		$	65,400		$	91,400		$	117,400
	30,800		8			11,700			36,700			61,700			86,700			111,700
	30,800		9			10,000			34,000			58,000			82,000			106,000
	40,800		7			3,400			29,400			55,400			81,400			107,400
	40,800		8			1,700			26,700			51,700			76,700			101,700
	40,800		9						24,000			48,000			72,000			96,000
	50,800		7			(6,600	)		19,400			45,400			71,400			97,400
	50,800		8			(8,300	)		16,700			41,700			66,700			91,700
	50,800		9			(10,000	)		14,000			38,000			62,000			86,000

Required

Determine the sales volume, fixed cost, and variable cost per unit at the break-even point.

Determine the expected profit if Benson projects the following data for Delatine: sales, 3,700 bottles; fixed cost, $30,800; and variable cost per unit, $9.

Benson is considering new circumstances that would change the conditions described in Required b. Specifically, the company has an opportunity to decrease variable cost per unit to $7 if it agrees to conditions that will increase fixed cost to $40,800. Volume is expected to remain constant at 3,700 bottles. Determine the effects on the companys profitability if this opportunity is accepted.