Assume the company prices its product at $100. How many units does it need to sell per month to break even?

Cost Category Fixed Cost Variable Cost per unit 30 Direct Material Direct Labor Rent Depreciation Electricity Other Manufacturing Selling Sales Commission Administrative 1200 Units produced and sold 36,000 18,000 5,000 4,000 4,400 19,600 8,000 12,000 5,000 1900 Units produced and sold 57,000 28,500 5,000 4,000 5,800 21,700 8,000 19,000 5,000 5,000 4,000 2,000 16,000 8,000 5,000