Exercise 6-14 Variable Costing Unit Product Cost and Income Statement; Break-Even Analysis [LO6-1, 06-2 Chuck Wagon Grills, Inc., makes a single product-a handmade specialty barbecue grill that it sells for $210. Data for last year's operations follow Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: 28,800 19,800 1,000 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Total variable cost per unit 50 80 20 10 160 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative Total fixed costs s 700,000 285,000 5 985,000 Required: 1. Assume that the company uses variable costing. Compute the unit product cost for one barbecue grill. 2. Assume that the company uses variable costing. Prepare a contribution format income statement for last year 3. What is the company's break-even point in terms of the number of barbecue grills sold