What is the month of year when break even occurs?

Selling price per unit:

$$36\mathrm{.}75$

Total Variable cost:

$$36,000$

Units sold:

$1,000\mathrm{.}00$

Variable cost per unit:

$$36\mathrm{.}00$

Total fixed cost:

$$45,000$

Contributin margin per unit:

$$0\mathrm{.}75$

Break$-$even point in units:

$60,000\mathrm{.}00$