A- A company is producing a product for $1000, while incurs the following costs: Rent: $1500, labor salaries $300, raw material $220, packaging $80, insurance $2000, fixed salaries $1500, interest loan payments $1000. Calculate the break-even in unites. Show your calculations. (15 marks)

Apply the SMART framework to any objective you want to achieve whether it is personal or the company you work for. (300 word)