Use the below table to answer the following questions.

Selling Price = $47.00

Fixed Cost	Variable Cost	Sales Volume
		2,400	3,400	4,400	5,400	6,400
		Profitability
$40,400	24	$14,800	$37,800	$60,800	$83,800	$106,800
40,400	25	12,400	34,400	56,400	78,400	100,400
40,400	26	10,000	31,000	52,000	73,000	94,000
50,400	24	4,800	27,800	50,800	73,800	96,800
50,400	25	2,400	24,400	46,400	68,400	90,400
50,400	26		21,000	42,000	63,000	84,000
60,400	24	(5,200)	17,800	40,800	63,800	86,800
60,400	25	(7,600)	14,400	36,400	58,400	80,400
60,400	26	(10,000)	11,000	32,000	53,000	74,000

Required

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

2. Determine the expected profit if Jordan projects the following data for Delatine: sales, 4,400 bottles; fixed cost, $40,400; and variable cost per unit, $26.

3. Jordan is considering new circumstances that would change the conditions described in Requirement b. Specifically, the company has an opportunity to decrease variable cost per unit to $24 if it agrees to conditions that will increase fixed cost to $50,400. Volume is expected to remain constant at 4,400 bottles. Determine the effects on the companys profitability if this opportunity is accepted.