Exercise 6-14 Variable Costing Unit Product Cost and Income Statement; Break-Even Analysis (LO6-1, LO6-2] Chuck Wagon Grills, Inc., makes a single product-a handmade specialty barbecue grill that it sells for $300. Data for last year's operations follow: 0 9,600 8,400 1,200 $ Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Total variable cost per unit Fixed costs: Fixed manufacturing overhead Fixed selling and administrative Total fixed costs 80 40 10 30 $ 160 $ 170,000 600,000 $ 770,000 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? Required 1 Required 2 Required 3 Assume that the company uses variable costing. Compute the unit product cost for one barbecue grill. Unit product cost $ 130 Required 1 Required 2 > Required 1 Required 2 Required 3 Assume that the company uses variable costing. Prepare a contribution format income statement for last year. Chuck Wagon Grills, Inc. Variable Costing Income Statement 0 0 0 $ 0 Required 1 Required 2 Required 3 What is the company's break-even point in terms of the number of barbecue grills sold? Break-even units point