An ophthalmology practice is deciding whether to offer prescription eyeglasses for sale in-house. The new service would require the training and hiring of additional personnel, inventory for glasses and frames, and some minor space alterations. The utilized space in the office would be a charge allocated to the program. The costs for this new service are:

Variable Costs (electricity, $80 per completedlabor, supplies)pair of eyeglasses

Total Fixed Cost $36,000

How much volume does the group need to break even if they charge $100 per pair of eyeglasses? If they charge $200?