ent, assuming 600 units to be produced and sold, a per

unit selling price of $85, an income tax rate of 28% and the following information.

a.

Cost of goods sold of $35 per unit

b.

Labor = $400/month

One part-time employee will be hired to take care of packaging and shipping.

This employee will be paid $10 per hour. He or she is estimated to work 40

hours total per month.

c.

Advertising fees = $3,000

d.

Bank fees = $200

e.

Phone/internet = $150 per month

f.

Shipping = $3 per unit

g.

Utilities = $100 per month

h.

Office Supplies = $900

i.

Conference Exhibitor Fee = $3000

j.

Travel Expenses for Conference (e.g. airfare, meals, taxi) = $1200

Even Analysis:

You have been asked to calculate how many units need to be sold to break

even, based on the costs provided in task #3. Assume that only one conference will be attended

and the estimated expenses associated with this conference are on target. Use the information

in task #3 except

do not consider taxes.)