Calculate the break-even point in units for the products, using the individual method (i.e., separate break-even points for each product). Enter the amount you find as the individual break-even for Product Cost

Use the original information in Exhibits 1 and 2 of the case for this calculation.

 

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Thousands of Dollars Exhibit 1 Break-even ChartTotal Business 3000 2500 2000 1500 1000 500 Break-even Last Year Sales Revenue Profits Total Costs Losses Margin of Safety Variable Costs Fixed Costs 0 H 400 800 1200 1600 2000 # of Units 300 600 900 1200 1500 1800 2100 2400 $ of Sales 10 20 30 40 50 60 70 80 90 100 % of Capacity Note: Sales performance in 000s; break-even volume = 1,155,556 units, or $1,387,000 Thousands of Dollars Exhibit 1 Break-even ChartTotal Business 3000 2500 2000 1500 1000 500 Break-even Last Year Sales Revenue Profits Total Costs Losses Margin of Safety Variable Costs Fixed Costs 0 H 400 800 1200 1600 2000 # of Units 300 600 900 1200 1500 1800 2100 2400 $ of Sales 10 20 30 40 50 60 70 80 90 100 % of Capacity Note: Sales performance in 000s; break-even volume = 1,155,556 units, or $1,387,000