Create a cost restraint using this information.... My furniture fabricating business creates a particular couch called ComfortPlus The assembling system includes a few phases, including cutting wood, gathering outlines, adding froth and material, joining equipment, wrapping up with enamel, and bundling for shipment. Expenses Direct Materials: Wood, froth, fabric, equipment $($Iron$,$ Spring$)$ Direct Labor: Laborers who utilize the wood, equipment, paste, and different materials Other Assembly Expenses: Gear Upkeep, Hardware Devaluation, Manufacturing plant Utilities, Production line Protection Break$-$even Analysis in Units Fixed Expenses each month: $$50,000$ Selling Cost per couch: $$800$ Variable Expenses per couch: $$500$ Break Even point units: $=$$$50,000/$$$800-$$$500=$$$300/$$$50,000=166\mathrm{.}67$ So I have to sell atleast $167$ couches in order to equal the initial investment Break Even in Sales Variable Cost per unit$=$ $$500$ Fixed Costs$=$ $$50,000$ Break Even Point in Sales $=$$$50,000+(500/$$$800)$ x Sales $=$$$50,000+0\mathrm{.}625$ x Sales $$50,000+0\mathrm{.}625$ x Sales $=$ Sales Sales $=$ $$133,333\mathrm{.}33$ So$,$ the break$-$even point in sales would be approximately $$133,333\mathrm{.}33$ Break$-$even point in units: $167$ ComfortPlus couches Break$-$even point in sales: $$133,333\mathrm{.}33$