Bill Johnson, sales manager, and Diane Buswelt, controller, at Current Designs are beginning to analya the cost considerations for one. of the composite models of the kayak division. They huve provided the following production and operational costs necessary to produce one composite kayak. BCIl and Diane have asked you to provide a cost-volume-protit analysis, to help them finalize the budget projections for the upcoming year. Bill has informed you that the selling price of the composite kayak will be $2,400