3) Break-even analysis (Break-even point = FC / (selling price - VC) EX1) Tennis racquet's cost structure Fixed cost = 10,000 dollars - Variable cost = 70 dollars 3-1) If you're producing 5000 tennis racquets what would be the break-even price? EX2) Tennis racquet's cost structure - Fixed cost = 10,000 dollars - Variable cost = 70 dollars 3-2) If the price for the tennis racquet is $90, how many racquets do you need to product to reach the break-even point