Nottingham News Company has the rights to sell and deliver the city newspaper in a designated area in the country. A monthly subscription sells for $30.00 and Nottingham News pays $10.00 per month for each newspaper subscription. In addition to this variable cost, Nottingham News has fixed costs of $3,000 per month. Nottingham News currently activity level is 700 subscriptions.

a. Use the mathematical formula to calculate Nottingham News monthly breakeven point in units (number of subscriptions).

b. Use the shortcut contribution margin approach to calculate Nottingham News monthly breakeven in units (number of subscriptions).