Using this income statement:

Koontz, Ltd. Income Statement (2009)
Sales (30,000 gallons @ $14)		$420,000
Variable Costs
Production (30,000 gallons @ $6)	$180,000
Selling (30,000 gallons @ $0.50)	$15,000	(195,000)
Contribution margin		$225,000
Fixed costs
Production	$52,500
Selling and Administrative	64,000	$116,500
Income before Taxes		$108,500

1)Prepare a break-even graph for Koontz, Ltd.

2)Prepare a profit-volume graph for Koontz, Ltd.

3)Prepare a short explanation for the company management about each of the graphs.