$1.$ Using budget data, how many Apple iPhones $4$s would have to have been completed for Danshui Plant No$.2$ to break even. What do you infer from this calculation relative to actual performance?

$2.$ Using budget data, what was the total expected cost per unit if all manufacturing and shipping overhead $($both variable and fixed$)$ were allocated to planned production and what was the budgeted gross margin $($revenue per unit $-$ costs$)?$ What was the actual cost per unit of production and shipping?

$3.$ Prepare a flexible budget for $180,000$ iPhone $4$s$,$ including variances relative to the actual costs for August. What do you infer?