what is the breakeven in revenue? show work and round if necessary.

PEM, Inc makes a single product. First year income statement is $ 300,000.00 ($12/unit) $ 190,000.00 Variable costs per unit Fixed costs Material 6.00 Overhead Labor $ 9.00 Selling Overhead 3.00 Selling 5.00 Units sold Units Produced End Inventory Sale price Traditional Profit & Loss Statement A A 25,000 25,000 $ 50.00 1,250,000 Sales (25,000 at $50) Cost of Goods Sold: Cost of Goods Sold (25000*30) 750,000 Gross Profit 500,000 Variable Selling (25000*5) Fixed selling 125,000 190,000 Net Income 185,000