3. Break-Even Point

Hilton Inc. sells a product for $61 per unit. The variable cost is $36 per unit, while fixed costs are $60,000.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $68 per unit.

a. Break-even point in sales units	units
b. Break-even point if the selling price were increased to $68 per unit	units

4. Target Profit

Trailblazer Company sells a product for $265 per unit. The variable cost is $95 per unit, and fixed costs are $969,000.

Determine (a) the break-even point in sales units and (b) the sales units required for the company to achieve a target profit of $251,940.

a. Break-even point in sales units		units
b. Break-even point in sales units required for the company to achieve a target profit of $251,940		units