what is the break$-$even point in units? Selling price per unit: Given

$$36\mathrm{.}75$

Annual Variable cost: indirect labor cost X $30\%$

$$36,000$

Units sold: COGS$/$price per unit

$91,156\mathrm{.}46$

Variable cost per unit: Total variable cost$/$total units

$$0\mathrm{.}39$

Total fixed cost: Cost of utilities $+$ cost of indirect labor $+$ cost of machinery maintenance

$=$ $$165,000$