You are a manufacturing engineer and have been asked to project the costs required to produce a new line of products for your company. After contacting the appropriate equipment manufacturers and consulting with management about labor and overhead costs, you determine that the manufacturing line will cost $8.3 million to get into operation. The marketing department tells you that the company can expect to see a profit of $37.50 per item produced and that they can sell 1500 items per day in big chain stores. You run into your boss at the coffee machine and he/she casually asks you what BEP will be for your new line. What do you tell him/her?