Calculate Break Even when a given profit is required

1. DATA
   1. 1. Fixed Costs
         1. Fixed Factory Overhead = $63,000
         2. Fixed Selling overhead = $10,000
      2. Variable Costs
         1. Variable Manufacturing costs = $30
         2. Variable selling cost per unit = $5
      3. Cost Per Unit = $100
      4. Profit of $12,000 is required
   2. Calculate the CM
   3. Calculate the CM %
   4. Calculate Break Even Point