Use the following table that an analyst prepared to answer the following questions.

Selling Price $=$ $$29\mathrm{.}00$

Fixed Cost Variable Cost Sales Volume

$2,2003,2004,2005,2006,200$

Profitability

$$29,6009$ $$14,400$ $$34,400$ $$54,400$ $$74,400$ $$94,400$

$29,6001012,20031,20050,20069,20088,200$

$29,6001110,00028,00046,00064,00082,000$

$39,60094,40024,40044,40064,40084,400$

$39,600102,20021,20040,20059,20078,200$

$39,6001118,00036,00054,00072,000$

$49,6009(5,600)14,40034,40054,40074,400$

$49,60010(7,800)11,20030,20049,20068,200$

$49,60011(10,000)8,00026,00044,00062,000$

Required

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

Determine the expected profit if Rooney projects the following data for Delatine: sales, $4,200$ bottles; fixed cost, $$29,600$; and variable cost per unit, $$11.$

Rooney 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 $$9$ if it agrees to conditions that will increase fixed cost to $$39,600.$ Volume is expected to remain constant at $4,200$ bottles. Determine the effects on the company$$s profitability if this opportunity is accepted.