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Practice Problem 1 CVP Analysis The Scholten Manufacturing Company produces the following three products: Selling price per unit Variable costs per unit Contribution per unit Hammers Screwdrivers $20 14 Saws $25 15 $2 $10 Fixed costs are $112,000 per year. 50% of all sales in units are hammers, 30% are screwdrivers, and 20% are saws. Calculate the following values: a. Breakeven point in total units. b. Number of hammers that will be sold at breakeven. c. Total sales in units to obtain a before-tax profit of $28,000