• The firm estimates the total market for the film to be 85,000 units.
• The firm's suggested retail price for the film (i.e., the price at which the retailer would sell the film to consumers) is 19.9
• However, the firm would need to sell the film to retailers at a price that ensured the retailers would be able to make a profit of 35%.
• Cost of distribution rights for film = 290000
• Cost of label design = 5000
• Cost of package design = 19900
• Cost of advertising = $67000
• Cost of reproduction (per copy) = $5
• Cost of manufacture of labels and packaging (per copy) = $0.65
• Cost of royalties (per copy) = $0.29

What is the break-even point in units? In dollars?