Bob got a lot of questions about the company's finances, in terms of impact of changes in selling price, cost, or volume.

The potential number of forthcoming projects they forecasted that within two years, their fixed cost for producing speaker is $ 34000. The variable unit cost for making one speaker is $. 150. The sale price for each speaker will be $280. .

Acoustic concepts wanted maximize their customer base by attracting them by decreasing the selling price. Suppose the price reduces to 130 per unit what would you say about break even position support your answer with necessary calculation?