Problem $5-5($Algo$)$ Break$-$even analysis $[$LO$5-2]$

Eaton Tool Company has fixed costs of $$353,400,$ sells its units for $$82,$ and has varlable costs of $$44$ per unit.

a$.$ Compute the break$-$even point.

$\backslash$table$[[$Break$-$even point,$$