Sales $(2000$ x $$9)................$$$18000$

Variable cost $(2000$ x $4\mathrm{.}89).........(9,780)$

Contributution margin$(2000$ x $4\mathrm{.}11)..\mathrm{.}8,220$

Fixed cost $.....................(2,134)$

Operating Profit $................$$$6,086$

What is the break even point? and explain how you got there