Air filter ducts for $6 per unit. It has the folle Rent $100,000 Factory labor $1. 20 per unit Executive salaries $89000 Raw material s, 60 per unit Separate the expenses between fixed and variable cost per unit. Using this information and the sales price per unit of $6, compute the break-even point olution Air Filter. In Variable Costs(pel Fixed costs unit Rent $100.000 Factory lab $.20 Executive salaries $89000 Raw materials 60 $l89000 FC $189,000$189,000 BE 一=45000 units P-VC$6.00-$1.80$4.20 Copyright o2005 by The McGranr-Hill Companies, Inc. S-164Copyright © 2005 by The McGraw-Hill Companies, Inc. S-164 5-4. Air Filter, Inc. sells its products for $6 per unit. It has the following costs: Rent $100,000 Factory labor $1.20 per unit Executive salaries $89,000 Raw material $ .60 per unit Separate the expenses between fixed and variable cost per unit. Using this information and the sales price per unit of $6, compute the break-even point. Solution: Air Filter, Inc. Fixed Costs Variable Costs (per unit) Rent $100,000 Factory labor $1.20 Executive salaries $89,000 Raw materials _______ .60 $189,000 $1.80 45,000 units $4.20 $189,000 $6.00 $1.80 $189,000 P VC FC BE = = − = − =