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AAA computer manufacturer. Information of revenue and cost as below: Selling price per unit $50 Variable costs per unit: Direct materials $ 5 Direct manufacturing

AAA computer manufacturer. Information of revenue and cost as below:

Selling price per unit $50

Variable costs per unit:

Direct materials $ 5

Direct manufacturing labor $ 10

Manufacturing overhead $ 5

Selling costs $ 10

Annual fixed cost $100000

Required:

  1. Calculate the break–even point in units number of units?
  2. Calculate the break–even point in units number of dollar?

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