1 2 Chang Corporation sells products for $120 each that have variable costs of $80 per unit. Chang's 3 annual fixed cost is $720,000. $120 $80 $720,000 4 Required Use the per-unit contribution margin approach to determine the break-even point in units and dollars. Note: Use the cells from the given information to complete this question. 5 6 7 B 9 Break-even point in units 10 Break-even point in dollars 11 12