Detienne Company manufactures and sells one product for $\$ 20$ per unit. The unit contribution margin is 40 percent of the sales price, and fixed costs total $\$ 8(),(x(x)$.

1. Using the equation approach, compute:

a. The break-even point in sales dollars and units.

b. The sales volume (in units) needed to generate a profit of $\$ 40,000$.

c. The break-even point (in units) if variable costs increase to 80 percent of the sales price and fixed costs increase to $\$ 100,000$

2. Using the contribution margin approach in units, recalculate 1 (a), 1(b), and 1(c)