Hi there, could someone please help me solve this question;

thanks,

Waterloo Storage Products makes a four-drawer plastic storage cabinet on casters meant for use in garages and workshops. Each cabinet sells for $54. Data for last year's operations follow: Units in beginning inventory Units produced 21,200 Units sold 19.600 Units in ending inventory 1,600 Variable costs per unit: Direct materials $ 12 Direct labour 14 Variable manufacturing 6 overhead Variable selling and 8 administrative Total variable cost per unit $ 40 Fixed costs: Fixed manufacturing $ 84,500 overhead Fixed selling and 119,500 administrative Total fixed costs $204,000 Required: 1. Assume that the company uses variable costing. Compute the unit product cost for one storage cabinet. Unit product cost This is a numeric cell, so please enter numbers only- 2. Assume that the company uses variable costing. Prepare a contribution format income statement for the year. Variable Costing Income Statement Sales Variable expenses: Variable cost of goods sold: Beginning inventory Add: Variable manufacturing costs Goods available for sale Less: Ending inventory Variable cost of goods sold Variable selling and administrative Contribution margin Fixed expenses Fixed manufacturing overhead Fixed selling and administrative Operating profit $ 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