Waterloo Storage Products makes a four-drawer plastic storage cabinet on casters meant for use in garages and workshops. Each cabinet sells for $36. Data for last year's operations follow: Required: 1. Assume that the company uses variable costing. Compute the unit product cost for one storage cabinet. 2. Assume that the company uses variable costing. Prepare a contribution format income statement for the year. (Do not leave any empty spaces; input a 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.)