Operating income schedule below with information for break even in dollars and units. Checking to see if my calculations are correct for break even in dollars and units. clculations are below first graph.

Break even points in dollars for budgeted = fixed costs/ CM ratio = 55,000 / 2.52 = $21,825

Break even points in units = fixed xosts/ CM per unit = 55,000/105,920 = 519

Break even in units for actual = f57,850/86620 = 668 units

Break even points in dollars for actual = 57,850/16% = $361,563