Break-Even Point

Nicolas Inc. sells a product for $47 per unit. The variable cost is $21 per unit, while fixed costs are $83,824.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $52 per unit.

a. Break-even point in sales unitsfill in the blank 1unitsb. Break-even point if the selling price were increased to $52 per unitfill in the blank 2units