\begin{tabular}{|c|c|c|c|c|} \hline Case & \begin{tabular}{c} Sales price \\ per unit \end{tabular} & \begin{tabular}{c} Variable costs \\ per unit \end{tabular} & \begin{tabular}{c} Total \\ Fixed costs \end{tabular} & \begin{tabular}{c} Break-even \\ in units \end{tabular} \\ \hline 1 & $20 & $16 & $40,000 & ( () \\ \hline 2 & 25 & 5 & (b) & 5,000 \\ \hline 3 & 30 & (c) & 81,000 & 9,000 \\ \hline 4 & ( c) & 4 & 48,000 & 8,000 \\ \hline \end{tabular}