A soft drink manufacturer opened a new manufacturing plant in the Midwest. The total fixed costs are $100 million. It plans to sell the drinks to retailers for $6 for a package of ten 12-ounce cans. Its variable costs for the ingredients are $4 per package. Calculate the break-even volume. What would happen to the break-even point if the fixed costs decreased to $50 million, or the variable costs decreased to $3 due to declines in commodity costs? What would the break-even volume be if the firm wanted to make $20 million?