$8$

Assumptions:

$\backslash$table$[[,5\%,$Market Share,$],[,80,000,$Size of Market,$],[,35\%,$Retail Margin,$],[$$$,2,000,$Retail Price to consumers,?$],[$$$,760,$per unit,Variable production costs$],[$$$,45,$per unit,Shipping $+$ Handling$],[,295,000,$annually,Fixed manufacturing costs$],[,75,000,$annually,Management and Admin costs$],[$$$,90,000,$annually,Advertising Budget$],[$$$,60,000,$annually,Sales Rep cost$]]$

Maritime Manufacturing Excel

What is the breakeven point in terms of numbers of units sold?