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Name Section Date(s) Cost-Volume-Profit Analysis Practice Problems Break-Even Units: Units for Target Profit Jay-Zee Company makes an in-car navigation system. Next year, Jay-Zee plans to sell 16,000 units at a set price of 5320 each. Product costs include: Direct materials $68 Direct labor $40 Variable Overhead $12 Total fixed factory overhead $500,000 Variable selling expense is a commission of 5 percent of price: fixed selling and administration expenses total $116,400 Required: ...OD 1. Calculate the sales commission per unit sold. 2. Calculate the contribution margin per unit. How many units must Jay-Zee Company sell to break even? Prepare an income statement for the calculated number of units. Sales RO 4. Calculate the number of units Jay-Zee Company must sell to achieve target operating income (profit) of $333,408. 5. What i the Jay-Zee Company wanted to achieve a target operating income of $322,000? Would the number of units needed increase or decrease compared to your answer in Requirement 37 Compute the number of units needed for the new target operating income