Shock Electronics sells portable heaters for $$49$ per unit, and the variable cost to produce them is $$29.$ Ms$.$ Amps estimates that the fixed costs are $$100,800.$

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.

$\backslash$table$[[$Sales$,,],[$Fixed costs,,$],[$Total variable co$,,],[$Net profit $($loss$),$$$,0]]$