Of the total fixed expenses of $400,000, $20,000 could be avoided if the Velcro product is dropped, $80,000 if the Metal product is dropped, and $60,000 if the Nylon product is dropped. The remaining fixed expenses of $240,000 consist of common fixed expenses such as administrative salaries and rent on the factory building that could be avoided only by going out of business entirely. What is the break-even point in unit sales for each product? If the company sells exactly the break-even quantity of each product, what will be the overall profit of the company? Explain this result.

1.     COST BEHAVIOR ANALYSIS During this pandemic, almost all business lines experienced income instability, as experienced by PIZZA CALIFORNIA. For this reason, the company strives to reduce costs that are not value added. Below are the estimated costs and expenses for period 1 and period 2. Assumption of Relevant Range of 10,000 to 20,000 units. COST / EXPENSE PERIODE I PERIODE IV Unit production/unit sold 12,000 18,000 Direct material used $         45,000 $         67,500 Direct Labor cost  33,000 49,500 Production supervisors salaries 13,500 13,500 Directors salaries 26,500 26,500 Depreciation expense - factory building 11,500 11,500 Depreciation expense - factory equipment 7,700 7,700 Overtime Premium 49,500 74,250 Marketing person salaries 30,000 43.000 Utilities expense - factory 25,,480 34,720 Rent expense - store 2,700 2,700 Property tax - factory 2,300 2,300 Indirect…

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