Reid Company is considering the production of a new product. The expected variable cost is $$30$ per unit. Annual fixed costs are expected to be $$850,000.$ The anticipated sales price is $$80$ each.

Required

Determine the break$-$even point in units and dollars using each of the following:

Use the equation method.

Use the contribution margin per unit approach.

Use the contribution margin ratio approach.

Note: Do not round intermediate calculations. Round "Contribution margin ratio" to $1$ decimal place. $($i$.$e$.,0\mathrm{.}234$ should be entered as $23\mathrm{.}4)$

a$.$Break even point in units:

a$.$Break even point in dollars:

b$.$contribution margin per unit:

b$.$break even point in units:

b$.$break even point in dollars:

c$.$contribution margin ratio:

c$.$break even point in units:

c$.$break even point in dollars: