Please show step by step how to solve. Thank you.

Answer: 144,472.04

On average the ABC item sells for $27.61, has $66,454 in fixed costs and projects a variable cost of $14.91 for each item sold. The firm expects to sell 38,701 items.

What is the breakeven in sales dollars? What do you need to make in sales based on the average sales price to cover your operating costs?

How to solve:

Breakeven in sales dollars = BE units * Sales price of each unit

Breakeven point in units = FC / (p - vc)

[Fixed cost/(price - variable costs)] *sales price is the amount of sales you need to break even.

Note: the price - variable cost = contribution margin