1 Assume that a company sells a product for $ 33.28 per unit. How many units must the company sell to break even, if the variable costs of sale are $ 1.40 per unit, the variable costs of production per unit are $ 23.56, and the total fixed costs are $ 2,080,000?

2. A product sells for a price of $ 30 per unit and has variable costs of $ 18 per unit. Fixed costs are $ 720,000.

If variable costs decrease to $ 15 per unit and fixed costs increase to $ 900,000 and there is no change in the selling price, the breakeven point would be:

Actually

With changes in costs

Include all calculations performed to get a full score for the exercise.