Calculating the basic sales forecasting First-year sales revenue for the Alpha 22, a new smartphone project owned by Nokia, is projected at $75 million, with an average wholesale price of $150 per unit and a variable cost per unit of $100 for 500,000 units. We anticipate a first-year loss of up to $8 million on the Alpha 22 model. Break-even calculations indicate that the Alpha 22 will become profitable after the sales volume exceeds 650,000, which we anticipate early in the products second year. Our break-even analysis of Alphas first smartphone product assumes wholesale revenue of $150 per unit, the variable cost of $100 per unit, and estimated first-year fixed costs of $32,500,000. We know that the break-even quantity that is needed to be sold in order to reach a no-profit & no- loss situation can be calculated in the following way - Fixed cost/per unit wholesale price for each product per unit variable cost = the number of items needed to be sold to reach break-even. Question Calculate the quantity of output that needed to be sold to reach Break-even.