Sandhill Company has a unit selling price of $$616,$ variable costs per unit of $$348,$ and fixed costs of $$196,444.$

Compute the break$-$even point in units using $($a$)$ the mathematical equation and $($b$)$ unit contribution margin.

$($a$)$ Mathematical Equation

$($b$)$ Unit contribution margin

Break$-$even point

units

units