Product Type 2018 2019 _ 2020 (estimated)

1. Irons 9,915,000 9,475,000 9,600,000 2. Coffeemakers 8,200,000 8,500,000 8,800,000 3. Toasters 5,800,000 6,200,000 6,600,000 4. Blenders 4,900,000 6,100,000 5,900,000 5. Can Openers 5,100,000 5,500,000 5,800,000 6. Mixers 4,560,000 4,900,000 5,100,000 7. Frypans 2,975,000 3,300,000 3,500,000 8. Broilers 2,770,000 2,640,000 2,500,000 9. Cornpoppers 1,850,000 2,200,000 2,600,000 10. Slicing Knives 2,500,000 2,100,000 2,000,000

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Table II Cost Data

Variable Costs	Cost/Casea
Transportation	$7.20
Broken Goods	$0.60
Warehousing	$2.00
Parts & Materials	$66.00
Packaging	$6.20
Labor & Overhead	$14.00

Fixed Costs	Cost/Case
Bldg. Mach. & Equip.b	$9,850,000
Start Up Costsc	$1,300,000
Maintenance (annual)	$200,000
Other Expenses (annual)	$100,000

a Six units were packaged in one case. For example, six coffeemakers are to be shipped in one case.

b To be depreciated over 10 years standard accounting practice.

c These costs represented the costs to develop the prototypes, conduct consumer tests and other cost incurred in the new product development process.

QUESTION:

Calculate breakeven in individual units (not cases) for Good Foods, Inc. in 2020. Be sure to show each step in the breakeven calculation. (60 points)