Sopot Swim Co. manufactures and weifs swimming wuts. The fwed conts of operating the cantany are $100.000 per month and variable coots are $10 per swimming wult. The twimming suits are sold for $20 pes unit. The probuction carity lis 120.000 caos per month. The brak-even point in units it: 10000 10 12000 10 12