4 Problem 3-17A Determining the break-even point and preparing a contribution margin income statement LO 3-1 nts Lucent Manufacturing Company makes a product that it sells for $67 per unit. The company incurs variable manufacturing costs of $14 per unit Variable selling expenses are $13 per unit, annual fixed manufacturing costs are $186.000 and fixed selling and administrative costs are $362,800 per year Required: Determine the break-even point in units and dollars using each of the following approaches a. Equation method Break-even point in units Break-even point in dollars