An electronics company is planning to manufacture a new line ofhigh-end noise reduction ear buds. Fixed costs will be $117,600 and it will cost $10 to produce each pair of ear buds. The ear buds will sell for $38 a pair. Using the equations for cost C and revenue R as given below where x represents the units ofproduct, find thebreak-even point for producing the new ear buds.

C(x)=fixedcost+(costperunitproduced)x

R(x)=(priceperunitsold)x

What is thebreak-even point?