answer the following:

Calculation of Variable Cost per Kayak:

Calculation of Contribution Margin per Kayak:

Calculation of total Fixed Cost:

Calculation of Break-Even Point:

James Smith, sales manager, and Mary Johnson, controller, at Current Designs are beginning to analyze the cost considerations for one of the composite models of the kayak division. They have provided the following production and operational costs necessary to produce one composite kayak. Kevlar $200 per kayak Resin and supplies $80 per kayak Finishing kit (seat, rudder, ropes, etc.) $136 per kayak Labor $336 per kayak $320 per kayak Selling and administrative expenses-variable Selling and administrative expenses-fixed $95,760 per year Manufacturing overhead-fixed $192,000 per year James and Mary have asked you to provide a cost-volume-profit analysis, to help them finalize the budget projections for the upcoming year. James has informed you that the selling price of the composite kayak will be $1,600