Determine the missing amounts. The Crane Acres Inn is trying to determine its break-even point during its off-peak season. The inn has 50 rooms that it rents at $60 a night. Operating costs are as follows: (a) Determine the inn's break-even point in number of rented rooms per month. Break-even point rooms Riverbed Corporation incurred the following costs while manufacturing its product: Work in process inventory was $12,850 at January 1 and $16,300 at December 31 . Finished goods inventory was $63,600 at January 1 and $48,200 at December 31 . (a) Compute cost of goods manufactured. Cost of goods manufactured $ Attempts: 2 of 3 used (b) Compute cost of goods sold. Cost of goods sold 5 Cullumber Company estimates that variable costs will be 56.00% of sales, and foxed costs will total $677,600. The selling price of the product is $5. (a) Your answer is correct. Compute the break-even point in (1) units and (2) dollars. (1) Break-evensales units (2) Break-even sales (c) Assuming actual sales are $2,000,000, compute the margin of safety in (1) dollars and (2) as a ratio. (1) Margin of safety (2) Margin of safety ratio %