Break-Even Point

Hilton Enterprises sells a product for $115 per unit. The variable cost is $76 per unit, while fixed costs are $357,435.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $123 per unit.

a. Break-even point in sales units	units
b. Break-even point if the selling price were increased to $123 per unit	units

Target Profit

Trailblazer Company sells a product for $245 per unit. The variable cost is $105 per unit, and fixed costs are $952,000.

Determine (a) the break-even point in sales units and (b) the break-even point in sales units if the company desires a target profit of $352,240.

a. Break-even point in sales units		units
b. Break-even point in sales units if the company desires a target profit of $352,240		units