Break-Even Point

Hilton Enterprises sells a product for $51 per unit. The variable cost is $34 per unit, while fixed costs are $21,675.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $59 per unit.

a. Break-even point in sales units	units
b. Break-even point if the selling price were increased to $59 per unit	units

Target Profit

Trailblazer Company sells a product for $215 per unit. The variable cost is $115 per unit, and fixed costs are $600,000.

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 $174,000.

a. Break-even point in sales units		units
b. Break-even point in sales units if the company desires a target profit of $174,000		units