Compute the break-even point. (Obj. 5). George Company manufactures a product that sells for $124 per unit. The variable manufacturing costs are $60 per unit: the variable selling and administrative expenses are $20 per unit. The fixed manufacturing costs are

$192,000 per year; the fixed selling and administrative expenses are

$308,000 per year. Compute the number of units that must be sold each year for the company to break even.

LO.1