Shock Electronics sells portable heaters for $31 per unit, and the variable cost to produce them is $20. Mr. Amps estimates that the fixed costs are $93,500.

a. Compute the break-even point in units. bREAK EVENT POINT- b. Fill in the following table (in dollars) to illustrate that the break-even point has been achieved.

sALES-

fIXED c OST-

TOTAL VARIABLE COST-

NET PROFIT(LOSS)-