The Lade & Bach Company produces office chairs. The price of the chairs is $99.75 and the variable cost per chair is $49.75. The fixed costs incurred include managers salary and fringe benefits per month of $5,200, annual property taxes of $12,000 and annual depreciation of plant and equipment of $20,000. What is the revenue at breakeven point? The Lade & Bach Company produces office chairs. The price of the chairs is $99.75 and the variable cost per chair is $49.75. The fixed costs incurred include managers salary and fringe benefits per month of $5,200, annual property taxes of $12,000 and annual depreciation of plant and equipment of $20,000. What is the breakeven in number of chairs?