Fixed Cost (FC) per month Variable Cost (VC) per unit Selling Price (S) per unit Break-even Volume (x) per month Total Variable Cost at Break-even (TVC) per month Total Revenue (TR) per month at Break-Even $8,500.00 $26.00 $38.00 $129,000.00 $500.00 1,000 $730.00 $78.00 22 $33.00 $51.00 402