Calculate the Cost$-$volume$-$profit the following information:

Company A may know that the sales price for product X in a particular year is going to be in the region of $$50$ and its variable costs are approximately $$30.$

It can, therefore, say with some degree of certainty that the contribution per unit $($sales price less variable costs$)$ is $$20.$ Company A may also have fixed costs of $$200,000$ per annum, which again, are fairly easy to predict.

However, when we ask the question, $$Will the company make a profit in that year?$$ the answer is $$We don$$t know$.$

Work out how many sales the business needs to achieve in order to make a profit for

that year given the information above