You are just promoted as CFO of Amazon.com and are overjoyed with expected total compensation of $6,933,349. Amazon currently sells about 560,000,000 products and generated revenue of $280.5 billion in 2019. Your first project is to provide companys breakeven point in units and in sales revenue and target profit (Income before taxes) in units and in sales revenue to President Shim.

Assume that Amazon expects to sells 600,000,000 products and its selling price is expected to be p (p₁, p₂, p₃p_600,000,000) in 2020. You estimates variable cost is v (v₁, v₂, v₃v_600,000,000); and unit contribution margin is c (c₁, c₂, c₃ c_600,000,000); and its sales mix is s (s₁, s₂, s₃, s_600,000,000). Amazons common fixed costs which cant be separated to individual product is denoted as F. President Shim want to have income before taxes of I in 2020.

Required:

Please advise President Shim by providing a generic (general) Cost Volume Profit solutions using contribution margin approach to find out;

1. Breakeven point in units of amazon.com

2. Target profit (income before taxes) in units of Amazon.com