Apple Inc.s Dec 2010 quarterly statement

Please provide a short summary as to, why why break-even analysis is an important tool in setting prices?

16Gb W out 3G 16 Gb With 3G 32 Gb W out 3G 32 Gb With 3G 64 Gb W out 3G 64 Gb With 3G 420.96 460.39 372.99 419.01 516.91 562.99 sales price per unit Variable cost per unit 229.35 S 257.65 S 258.85 S 287.15 317.85 S 346.16 Contribution per unit 143.64 161.36 199.06 S Weight IS 034 S 0.12 S 014 S 0.12 0.15 S 0.13 s 126.82 S 50.28 58.93 56.04 77.54 73.19 442.80 Weighted Sales Weighted variable costs 77.98 30.92 36.24 S 34.46 47.68 45.000 272.27 Weighted Contribution S 48.84 19.36 22.70 S 21.58 29.86 28.19 170.52 500000000/$170.52 Breakeven point 2932140.30