Begin by  assuming the product will sell for $30.  How many units must be sold to break even with a product price of $30?

Now recalculate the table under the assumption that the product will sell for $15. How many units must be sold to break even with a product price of $15?

What do you think you would set first: the sales target or the price? Because?

Number of Units	Assigned fixed costs	Variable Cost/Unit	Total production Cost	average unit cost	Unit price	Total sales revenue	Gross profit
500	$10,000	$10
1,000	$10,000	$10
1,500	$10,000	$10
2,000	$10,000	$10
2,500	$10,000	$10