Based on market research, the selling price of a new product is expected to be $85.00 per unit.

Variable manufacturing cost is expected to be $35.00 per unit and variable selling expense is expected to be $15.00 per unit. Fixed costs are estimated to be $1260.00 per annum. The capacity is 100 units for the year.

Let x be the number of new product produced and sold. Perform a break-even analysis.

1. Provide an algebraic function of the revenue function

2. The total cost function