3.

Break-Even Point

Lablanc Inc. sells a product for $63 per unit. The variable cost is $32 per unit, while fixed costs are $153,760.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $72 per unit.

a. Break-even point in sales units	________units
b. Break-even point if the selling price were increased to $72 per unit	_________ units