Use the below table to answer the following questions.

Selling Price = $27.00

				Sales Volume
Fixed Cost			Variable Cost		2,100			3,100			4,100			5,100			6,100
					Profitability
$	25,700		8		$	14,200		$	33,200		$	52,200		$	71,200		$	90,200
	25,700		9			12,100			30,100			48,100			66,100			84,100
	25,700		10			10,000			27,000			44,000			61,000			78,000
	35,700		8			4,200			23,200			42,200			61,200			80,200
	35,700		9			2,100			20,100			38,100			56,100			74,100
	35,700		10						17,000			34,000			51,000			68,000
	45,700		8			(5,800	)		13,200			32,200			51,200			70,200
	45,700		9			(7,900	)		10,100			28,100			46,100			64,100
	45,700		10			(10,000	)		7,000			24,000			41,000			58,000

Required

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

2. Determine the expected profit if Rundle projects the following data for Delatine: sales, 4,100 bottles; fixed cost, $25,700; and variable cost per unit, $10.

3. Rundle 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 $8 if it agrees to conditions that will increase fixed cost to $35,700. Volume is expected to remain constant at 4,100 bottles. Determine the effects on the companys profitability if this opportunity is accepted.