Solve the break even analysis with steps SmartShop Fixed or Variable Cost

App Design Team F $$30,000$

Tools F $$10,000$

Computers F $$8,000\mathrm{.}00$

Software F $$400\mathrm{.}00$

Legal Fees F $$50,000$

Marketing F $$250,000$

Promotions F $$2,100$

Advertising V $$2,400$

Updates$/$Maintenance V $$2,500$

Salaries$/$Wages F $$400,000\mathrm{.}00$

App Development F $$15,000$

Website V $$1,000$

App Testing F $$16,500$

App Commission F $$7,000$

IT Support V $$3,500$

Other Costs V $$13,000$

Total Costs

$$811,400$

Total Fixed Cost $$789,000$

Total Variable Cost per unit

Selling Price $$9\mathrm{.}99/$month $119\mathrm{.}88/$year