Prepare a breakeven analysis for the following example: David Falk, the vice president of business development, wants to determine the breakeven point for the companys gift card product. The analysis will help David determine the possibility of incurring a loss for the product. The company will sell the product for $200 per customer. Variable costs are estimated to be $185,000 per month, composed of $95,000 for producing the product and $65,000 for fixed selling and administrative costs. How many units must be sold to break even?

Kaplan, Jack M.; Warren, Anthony C.. Patterns of Entrepreneurship Management, 5th Edition (Page 254). . Kindle Edition.