I. Resolve the following problems. (35 total points) 1. Tech Crown Inc. manufactures VR Consoles. The selling price of each VR Consoles is $399, Raw materials per unit is $85, overhead per unit is $15, direct labor per unit is $22, and total fixed costs are $10,000,000. Calculate the following: (25 points at 5 points ea.) a) Variable cost per unit b) contribution margin per unit c) breakeven point in units d) breakeven level of sales e) How many VR Consoles Tech Crown Inc. need to manufacture to achieve a desired income of $3,000,000. 2. Performance Report. Required: Fill the blanks and determine if each variance is favorable (F) or unfavorable (U). (5 points) Budgeted Actual Variance Amount Amount Amount For U Revenues $45,000 $33,500 Expenses $13,000 $24,000 Net Income 3. The Total Manufacturing costs incurred for the month was $525,555. Beginning work in process was $100,000. There were $250,000 of partially finished goods remaining in work in process inventory at the end of the month. What was the cost of goods manufactured during the month? (5 points)