Norman Company sells MP3 players for $60 each. costs are $40 per unit. and costs $60,000 What sales are needed by Norman to break even? Fleming Company sells a product ter $50 per unit The fined costs are $S2S,000 and the variable costs are 60S of the felling price As a result of new automated equipment. it is anticipated that fixed costs will Increase by $125,000 and variable costs will be 50% of the price. The new break-even point In units is Hess, Inc. sells a product with a contribution margin of $12 per unit, freed costs of $66,000, and sales tor the current year of $100,000. How much is Hess's break-even point