Direct materials $$4\mathrm{.}98$

Direct labor $2\mathrm{.}58$

Variable factory overhead $1\mathrm{.}00$

Variable selling and administrative expense $2\mathrm{.}00$

Total fixed factory overhead is $$30,000$ per year, and total fixed selling and administrative expense is $$11,664.$

Required:

$1.$ Calculate the variable cost per unit and the contribution margin per unit.

$2.$ Calculate the contribution margin ratio and the variable cost ratio.

$3.$ Calculate the break$-$even units.

$4.$ Prepare a contribution margin income statement at the break$-$even number of units. Enter all amounts as positive numbers.