Walker Muffler Co.
Income Statement
For the Year Ended December 31, 20X2
	# of Units	Unit Price
Sales	15000	$ 70.00	$1,050,000
Variable Costs	15000	$ 40.00	$600,000
Fixed Costs			300,000
Earnings before interest and taxes (EBIT)			150,000
Interest expense			50,000
Earnings before taxes (EBT)			100,000
Income tax expense (30%)			30,000
Earnings after taxes (EAT)			$70,000

Based on the above calculate the break-even point in units