An electronics company is planning to manufacture a new line ofhigh-end noise reduction ear buds. Fixed costs will be $117,000 and it will cost $12 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)= fixed cost + (cost per unit produced) * x

r(x)=price per unit sold * x

What is the break-even point?