Options of the breakeven point formula are:

Break-even units

Contribution Margin per unit

Fixed costs

selling price

units sold

variable costs

&E3-21 (alt1) Question Help The Westover Company manufactures and sells pens. Present sales output is 5,300,000 units per year at a selling price of S0.50 per unit. Fixed costs are $910,000 per year. Variable costs are $0.30 per unit. Required Requirement 1. (a) What is the present operating income for a year? Start by determining the fomula to calculate operating income I Units sold x Selling price The current annual operating income is $150000 Requirement 1. (b) What is the present breakeven point in revenues? Determine the formula to calculate the breakeven point in revenues. Variable costs Fixed costs = Operating income = Breakeven revenues