Shock Electronics sells portable heaters for $33 per unit, and the variable cost to produce them is $21. Mr. Amps estimates that the fixed costs are $96,000.

a. Compute the break-even point in units.

Break-even point _______ units

b. Fill in the following table (in dollars) to illustrate that the break-even point has been achieved.

Sales ________________________

Fixed costs ____________________

Total variable costs _________________

Net profit (loss) ___________________