Linda Company is a merchandiser that sells a total of 15 products to its customers.
The company provided the following information from last year:
Product	Unit Sales	Selling Price	Variable Cost
	per Unit	per Unit
1	9,900	$28	$15.45
2	18,150	$98	$71.05
3	6,600	$84	$45.00
4	21,450	$108	$87.50
5	4,950	$18	$8.85
6	29,700	$118	$94.50
7	3,300	$38	$16.80
8	8,250	$78	$35.60
9	9,900	$68	$32.85
10	16,500	$94	$80.10
11	11,550	$58	$27.90
12	1,650	$64	$31.50
13	3,300	$43	$14.90
14	6,600	$48	$15.90
15	13,200	$88	$64.35
	165,000
Last year, Linda's total fixed expenses were $1,450,000
Required: find the break-even point for each product in sales dollars and in units