Reference no: EM132676488 
                                                                               
                                       
The following totals are used to create CVP Income Statement for Frederick Company for FY2018:
Frederick Company 
Selected Financial Figures 
For the Year Ended 12/31/18
Sales (100 units)        $10,000
Variable Costs: 
Direct Labor                $1,350
Direct Materials           1,550
Factory Overhead (variable) 2,000
Selling Expenses (variable)  600
Administrative Expenses (variable)  500
Fixed Costs: 
Factory Overhead (fixed)    $950
Selling Expenses (fixed)      1,000
Administrative Expenses (fixed)  1,000
Problem 1: Frederick Company utilizes a JIT production system and there are no Raw Materials Work-In-Process or Finished Goods inventories. Use this information to determine the FY 2016 breakeven point in units. Round and enter as a whole number.