19-9 Break-Even Point

Elrod Inc. sells a product for $75 per unit. The variable cost is $45 per unit, while fixed costs are $48,000.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $95 per unit.

a. Break-even point in sales units	units
b. Break-even point if the selling price were increased to $95 per unit	units