explain all calculations

1 Waterloo Storage Products makes a four drawer plastic storage cabinet on casters meant for use in garages and workshops. Eac cabinet sells for $41. Data for last year's operations follow 21,800 19,900 1,900 Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labour Variable sanufacturing overhead Variable selling and administrative 11 5 Total variable cost per unit 5 Fixed costs Fixed manufacturing overhead Fixed selling and adesinistrative Total fixed costs 585, 900 110,000 $201.000 Required: 1. Assume that the company uses variable costing Compute the und product cost for one storage comet: 2. Assume that the company uses variable costing. Prepare a contribution format income statement for the year. (Do not leave an empty spaces; input a 0 wherever it is required.) Variable Costing Income Statement Cost of goods sold Variable expenses Variable cost of goods sold: 0 0 Fixed expenses 0 0 3. What is the company's break-even point in terms of units sold? (Round your answer to the nearest whole number.) Break-even units sales units