Waterloo Storage Products makes a four-drawer plastic storage cabinet on casters meant for use in garages and workshopis. Each cabinet sells for $44. Data for last year's operations follow. Required: 1. Assume that the company uses variable costing. Compute the unt product cost for one storage cabinet. 2. Assume that the company uses variable costing. Prepare a contribution format income statement for the yeat. (Do not leove en) empty spocest input o 0 wherever it is required.) 3. What is the company's break-even point in terms of units sold? (Round your answer to the nearest whole number.)