CVP analysis Big Beef BBQ Ltd sells a single product, a gas barbecue. The barbecue sells for $960 per unit. Annual fixed costs are $1 536 000, and the contribution margin rate is 40%. Required (a) What are the variable costs per unit? (b) How many units must the company sell to break even? (c) What is the break-even point in sales dollars? (d) If the company wants to earn a before-tax profit of $768 000, how many units must be sold? What sales dollar level is required? What is the company's margin of safety at this sales level? (e) If the company wants to earn a before-tax profit of 20% of sales, how many units must be sold? What are the sales dollars? (1) Prepare a CVP chart for the company