Averill Company sells a product for $100 per unit. The variable cost is $80 per unit, and

Question:

Averill Company sells a product for $100 per unit. The variable cost is $80 per unit, and fixed costs are $140,000. Determine
(a) The break-even point in sales units and
(b) The breakeven point in sales units if the company desires a target profit of $30,000.