Use the below table to answer the following questions.

Selling Price = $31.00

				Sales Volume
Fixed Cost			Variable Cost		2,300			3,300			4,300			5,300			6,300
					Profitability
$	33,700		10		$	14,600		$	35,600		$	56,600		$	77,600		$	98,600
	33,700		11			12,300			32,300			52,300			72,300			92,300
	33,700		12			10,000			29,000			48,000			67,000			86,000
	43,700		10			4,600			25,600			46,600			67,600			88,600
	43,700		11			2,300			22,300			42,300			62,300			82,300
	43,700		12						19,000			38,000			57,000			76,000
	53,700		10			(5,400	)		15,600			36,600			57,600			78,600
	53,700		11			(7,700	)		12,300			32,300			52,300			72,300
	53,700		12			(10,000	)		9,000			28,000			47,000			66,000

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

2. Determine the expected profit if Solomon projects the following data for Delatine: sales, 4,300 bottles; fixed cost, $33,700; and variable cost per unit, $12.

3. Solomon 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 $10 if it agrees to conditions that will increase fixed cost to $43,700. Volume is expected to remain constant at 4,300 bottles. Determine the effects on the companys profitability if this opportunity is accepted.