Assume that the company uses variable costing. Prepare a contribution format income statement for the year. Note: Do not leave any empty spaces; input a $0$ wherever it is required.

$\backslash$table$[[$Variable Costing Income Statement,,$],[$Sales$,,],[$Variable expenses:,,$],[$Variable cost of goods sold:,,$],[$Variable cost of goods sold,,$],[,,],[$Fixed manufacturing overhead,,$],[$Fixed selling and administrative,,$],[,,],[$Fixed expenses:,,$]]$

What is the company's break$-$even point in terms of units sold?

Note: Round your answer to the nearest whole number.

Break$-$even units sales

units

$1$ of $7$

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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:

$\backslash$table$[[$Units produced,$\backslash$table$[[23,000]]],[$Units sold,$20,500],[$Units in ending inventory,$2,500],[$Variable costs per unit:$],[$Direct materials,$