eBook Cornerstone Exercise 16.2 (Algorithmic) Break-Even Units: Units for Target Profit Jay-Zee Company makes an in-car navigation system. Next year, Jay-Zee plans to sell 20,000 units at a price of $390 each. Product costs include: Direct materials Direct labor Variable overhead Total fixed factory overhead 82.00 $47.00 $12.00 $639,900 Variable selling expense is a commission of 6 percent of price; fixed selling and administrative expenses total $94,600 Required: 1. Calculate the sales commission per unit sold. If required, round your answers to the nearest dollar. Use rounded answers in subsequent computations. per unit Calculate the contribution margin per unit. 3 per unit 2. How many units must Jay-Zee Company sell to break even? Round your answer to the nearest whole number. * units