Using the information above, answer the following:

Cost Items and Account Balances Administrative salaries Advertising for helmets. Cash, January 1.... Depreciation on factory building. Depreciation on office equipment. Insurance on factory building... Miscellaneous expenses - factory. Office supplies expense. Professional fees... Property taxes on factory building. Raw Materials used in production Rent on production equipment. Research & Development.. Sales commissions (10% of sales). Utility costs - factory Wages - Factory direct labor.. Work in process, January 1 Work in process, January 31. Raw materials inventory, January 1. Raw materials inventory, January 31. Raw materials purchases. Finished goods inventory, January 1. $10,500.00 $11,000.00 S $ 1,500.00 $ 800.00 $ 1,200.00 S 500.00 $ 300.00 $ 800.00 $ 400.00 $60,000.00 $ 5,000.00 $10,000.00 $32,000.00 S 900.00 $87,500.00 S S S $12,000.00 $72,000.00 S Production and Sales Data Number of helmets produced Expected sales in units for January Expected sales in units for February Desired ending inventory Direct materials needed per 1 finished unit Direct materials cost Desired direct materials inventory Direct labor hours per unit Direct labor hourly rate 10,000 8,000 $40 Unit sell price 10,000 20% of next month's sales 1 Kilogram $6 per kilogram 20% of next months' production 0.35 hour $25 per hour Cash Flow Data Cash collection from customers: 70% in month of sale and 30% the following month. Cash payments to suppliers: 75% in month of purchase and 25% the following month. Income tax rate: 35% Manufacturing overhead and selling and administrative costs are paid as incurred. Desired ending cash balance: $ 20,000 (financing is necessary if cash balance falls below the $20,000 minimum). Part 7 - Compute the unit variable cost for a helmet. Part 8 - Compute the unit contribution margin AND the contribution margin ratio. Part 9 - Calculate the break-even point in sales dollars AND the break-even point in units