RealityView makes augmented reality goggles at low cost.  The company has a plant capacity of 200,000 units.  Variable costs are $4,000,000 at 100% capacity.  Fixed costs are $2,000,000 per year, but this is true only between 50,000 and 200,000 units. 

• Prepare a cost-volume-profit chart using MS Excel for RealityView assuming it sells its product for $40 USD each.  Indicate on the chart the relevant range, break-even point, and the areas of net income and losses 
• Compute the break-even point in units 
• Indicate on the spreadsheet how many units would have to be sold to earn $200,000 USD per year