Lucent Manufacturing Company makes a product that it sells for $75 per unit. The company incurs variable manufacturing costs of $30 per unit. Variable selling expenses are $9 per unit, annual fixed manufacturing costs are $240,000, and fixed selling and administrative costs are $165,000 per year.

Required Determine the break-even point in units and dollars using each of the following approaches:

a. Equation method.

Break-even point in units_____

Break-even point in dollars_____

b.	Contribution margin per unit.
	Contribution margin per unit ____ Break-even point in units_____ Break-even point in dollars_____ c.Preparing a contribution margin income statement for the break-even sales volume