BE $19-3$ Break$-$even point

Obj. $3$

Bigelow Inc. sells a product for $$1,200$ per unit. The variable cost is $$816$ per unit, while fixed costs are $$3,120,000.$ Determine $($A$)$ the break$-$even point in sales units and $($B$)$ the break$-$even point if the selling price were increased to $$1,232$ per unit.