Imagine you want to start up a company to manufacture and sell sporty polarized sunglasses designed in university colors and featuring university logos. You've done your homework and estimate the variable costs (including trademark privileges) will be $87 a pair and the fixed costs to be $278,000. If you sell the sunglasses for $99 a pair, how many pairs do you need to sell to break even? 2, 808 3, 195 8, 091 23, 167