A firm has the capacity to produce 618,081 units of a product each year. At present, it is operating at 47 percent of capacity. The firm's annual revenue is $996,264. Annual fixed costs are $369,646 and the variable costs are $.51 cents per unit. The following equations will be useful. Profit = Revenue - Costs Revenue = Price each * quantity Costs = Fixed Cost + Variable Costs Variable Costs = Fixed Cost + (cost each * quantity) At the break even point, Profit = 0 At what volume of sales does the firm break even? Answer: