Original question: in the space and light studio case study calculate the estimated profit figures from December 2012-May 2013 what is the break even point for May of 2013. This question was already submitted with there was an answer given that listed 454 units that resulted in 195 classes:

The answers it what was given which is what I'm still confused with

		Total	per unit
	Total revenue	95460
Less	Variable cost	55305
	Contribution margin	40155	454
Less	Fixed cost	88566
	Operating income	-48411
	Break even in units = Fixed cost / contribution margin per unit
	Break even in units = 88566 / 454	195

from the space and light studio case study where does the 454 per unit amount come from that was given in the answer regarding calculating the break even point, how did they come up with that unit number? and from the 195 classes what is the break down of classes in comparison to group, private, and salt.