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Problem 11-28 Determining the break-even point and preparing a contribution margin income statement Inman Manufacturing Company makes a product that it sells for $60 per unit. The company incurs variable manufacturing costs of $24 per unit. Variable selling expenses are $12 per unit, annual fixed manufacturing costs are $189,000, and fixed selling and administrative costs are $141,000 per year. CHECK FI a. 13,750 UI 428 Chapter 1 Required Determine the break-even point in units and dollars using the following approved a. Equation method b. Contribution margin per unit. e. Contribution margin ratio. d. Confirm your results by preparing a contribution margin income statement for the break even sales volume