Assume a fixed cost of $900, a variable cost of $4.00, and a selling price of $5.50.

a. What is the break-even point? (Roundup your answer to the next whole number.)

b. How many units must be sold to make a profit of $500.00? (Roundup your answer to the next whole number.)

c. How many units must be sold to average $0.25 profit per unit? (Roundup your answer to the next whole number.)