Steve Smith is ready to complete a cost-volume-profit analysis for the current year for the U.S. chocolate bar manufacturing plant to determine if the breakeven point is achieved. Specific costs for production of 400,000 units include the following:
Swiss Chocolate Manufacturing Company
Variable Costs Total
Fixed Costs Total
Direct manufacturing labor
Indirect manufacturing labor
Factory insurance and utilities
Depreciation — machinery and factory
Repairs and maintenance — factory
Selling, marketing, and distribution expenses
General and administrative expenses
There are no beginning or ending inventories. The total sales for 400,000 units produced are $1,050,000.
Answer the following questions given the fact pattern above, showing all calculations.