Chuck Wagon Grills, Incorporated, makes a single producta handmade specialty barbecue grill that it sells for $$210.$ Data for last years operations follow:

Units in beginning inventory $0$

Units produced $20,000$

Units sold $19,000$

Units in ending inventory $1,000$

Variable costs per unit:

Direct materials $ $50$

Direct labor $80$

Variable manufacturing overhead $20$

Variable selling and administrative $10$

Total variable cost per unit $ $160$

Fixed costs:

Fixed manufacturing overhead $ $700,000$

Fixed selling and administrative $285,000$

Total fixed costs $ $985,000$

Required:

Assume that the company uses variable costing. Compute the unit product cost for one barbecue grill.

Assume that the company uses variable costing. Prepare a contribution format income statement for last year.

What is the companys break$-$even point in terms of the number of barbecue grills sold?