statement at break-even point using variable costing. 14. LO.3 (CVP) Seattle Leisure Designs has designed a new athletic suit. Th e company plans to produce and sell 30,000 units of the new product in the coming year. Annual fi xed costs are $600,000, and variable costs are 70 percent of selling price. If the company wants a pre-tax profi t of $300,000, at what minimum price must it sell its product? 15. LO.3 (CVP) Sheridan Shacks makes portable garden sheds that sell for $1,800 each. Costs are as follows: Per Unit Total Direct material $800 Direct labor 90 Variable production overhead 60 Variable selling and administrative