Sales price per unit for product X is $90. The variable costs per unit and total fixed costs are as follows:

Variable costs per unit: Fixed costs:

Machining $25 Depreciation $ 40,000

Packaging 15 Maintenance 31,000

Total variable $40 Cleaning 9,000

Real estate tax 5,000

Total fixed $85,000

• Using Contribution Margin technique, calculate Sales Revenue and Sales Units at Break-Even point.

(b) If the current level of sales is 2,300 units, by what percentage can sales decrease before the company has to worry about having a net loss?