Question: How is the break even point calculated in the Space and Light Studio Case Study if total revenue is $95460, vaiable costs $55305 and fixed

How is the break even point calculated in the Space and Light Studio Case Study if total revenue is $95460, vaiable costs $55305 and fixed costs $88566 making operating imcome $48411.

I'm having a hard time coming up with the break even quantity units on my own. I know the answer is 195. I also can't find the average cost per class on my own, but know the answer is $139.64

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