Oliver corp. Dell's discount office chairs for $ 150 each. The variable cost per chair is $ 100 and the firm' a total fixed cost in 2020 we're $11.75mln. Oliver Corp. sold 265,000 chairs in 2020. For 2021, management estimated that they will be able to sell 295000 chairs while keeping the variable cost per chair and total fixed cost unchanged from 20220 Oliver corp.'s break even point in 2020 is