What is the firm's break-even point?
Sales (30,000 units) ....... $150,000
Variable costs ........... 100,800
Contributions margin ....... $ 49,200
Fixed manufacturing costs ..... 24,000
Operating Income ......... $ 25,200
Interest .............. 18,000
Earnings before Taxes ....... $ 7,200
Taxes (30%) ........... 2,160
Net Income ............ $ 5,040
Shares Outstanding ......... 600