Advanced Electronics manufactures DVDs and sells them directly to retailers who

typically sell them for $$16.$ Retailers take a $42\%$ margin based on the retail selling

price. Advanced's cost information is as follows:

DVD package and disc

Royalties

Advertising and promotion

Overhead

$$\frac{2\mathrm{.}50}{D}VD$

$$\frac{2\mathrm{.}25}{?}$ DVD

$$500,000$

$$200,000$

What is the break$-$even volume in DVD units?