The annual direct production cost for an algae plant operating at 70% capacity is $280.000, while the sum of the annual fixed charges, overhead cost and general expenses are $200.000. What is the break-even point in units of production per year if total annual sales are $560.000 and the product sells at $40 per unit. The annual direct production cost for an algae plant operating at 70% capacity is $280.000, while the sum of the annual fixed charges, overhead cost and general expenses are $200.000. What is the break-even point in units of production per year if total annual sales are $560.000 and the product sells at $40 per unit