A company needs to sell 6,000 units of its only product in order to break even. Fixed costs are $66,000, and the per unit selling price and variable costs are $19 and $8, respectively. If total sales are $260,000, the company's margin of safety will be equal to Sunny Spot Travel Agency specializes in flights between Toronto and Jamaica. It books passengers on Vancouver Air. Sunny Spot's fixed costs are $25,500 per month. Vancouver Air charges passengers $1,300 per round-trip ticket. Read the requirement. Begin by selecting the formula to calculate the breakeven points. Breakeven number of units = HL