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Mauro Products distributes a single product, a woven basket whose selling price is $28 per unit and whose variable expense is $24 per unit. The company's monthly fixed expense is $9,600. Required: 1. Calculate the company's break-even point in unit sales. 2. Calculate the company's break-even point in dollar sales. (Do not round intermediate calculations.) 3. If the company's fixed expenses increase by $600, what would become the new break-even point in unit sales? In dollar sales? (Do not round intermediate calculations.) Molander Corporation is a distributor of a sun umbrella used at resort hotels. Data concerning the next month's budget appear pelow: Required: What is the company's margin of safety? (Do not round intermediate calculations.) 2. What is the company's margin of safety as a percentage of its sales? (Round your percentage answer to 2 decimal places (i.e. 1234 should be entered as 12.34).) Newhard Company assigns overhead cost to jobs on the basis of 117% of direct labor cost. The job cost sheet for Job 313 includes $9,715 in direct materials cost and $10,500 in direct labor cost. A total of 1,300 units were produced in Job 313. Required: a. What is the total manufacturing cost assigned to Job 313 ? b. What is the unit product cost for Job 313