1.What is the current breakeven point in terms of number of units?

Martha Manufacturing produces a single product that sells for $80.

Variable costs per unit equal $32.

The company expects total fixed

costs to be $72,000 for the next month at the projected sales level of

2,000 units.

In an attempt to improve performance, management is

considering a number of alternative actions.

Each situation is to be

evaluated separately.

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