# of Cupcakes	77,000
		Price Per Cake	$3.05
Raw materials	Variable	$39,200	All are purchased as needed to avoid spoilage and to have the freshest ingredients
Bakery wages	Variable	$57,000	They do all of the baking
Supervisors salary	Fixed	$34,000	Supervisor does not do any baking
Office personnel	Fixed	$22,750
Tracys salary	Fixed	$37,000	She considers herself CEO
Salesman's salary	Variable	$25,000	He is paid based on number of cupcakes sold to special events
Supplies	Variable	$4,000	All used in the bakery
Utilities (electric)	Variable	$4,500	85% is for the bakery and 15% is for the administrative office
Utilities (Gas) for ovens	Variable	$2,000	All for bakery
Water	Variable	$3,200	All for bakery
Repairs and maintenance	Fixed	$4,000	All for bakery
Rent expense	Fixed	$5,000	80% is for the bakery and 20% is for the administrative office
Telephone and internet	Fixed	$1,500	All for administrative office
	Total	$239,150

Factory Overhead
Supervisors salary	$34,000
Supplies	$4,000
Utilities (electric)	$3,825
Utilities (Gas) for ovens	$2,000
Water	$3,200
Repairs and maintenance	$4,000
Rent expense	$4,000
Total	$55,025

Period Costs
Office personnel	$22,750
Tracys salary	$37,000
Salesman's salary	$25,000
Utilities (electric)	$675
Rent expense	$1,000
Telephone and internet	$1,500
Total	$87,925

DM per cupcake	$0.51
DL per cupcake	$0.74
VFO per cupcake	$0.17
FFO per cupcake	$0.55
Cost per cupcake	$1.97

Calculate the break even point in units and calculate the break even point in sales dollars. What amount of sales are required to achieve a target profit of $51,000? What are the units to sell to meet that target profit?