Determining the break-even point and preparing a break-even graph Purcell Company is considering the production of a new product. The expected variable cost is $45 per unit. Annual fixed costs are expected to be $570,000. The anticipated sales price is $60 each.

Required Determine the break-even point in units and dollars using each of the following.

a. Contribution margin per unit approach.

b. Equation method.

c. Contribution margin ratio approach.

d. Prepare a break-even graph to illustrate the cost-volume-profit relationships.