Problem $6$A$-6($Static$)$

Owen Conner works part$-$time packaging software for a local distribution company in Indiana. The annual fixed cost is $$10,000\mathrm{.}00$ for

this process, direct labor is $$3\mathrm{.}50$ per package, and material is $$4\mathrm{.}50$ per package. The selling price will be $$12\mathrm{.}50$ per package.

a$.$ What is the break$-$even point in units?

Note: Do not round intermediate calculations. Round up your answer to the next whole number.

Break$-$even point

units

b$.$ How much revenue do we need to take in before breaking even?

Note: Round your answer to the nearest dollar amount.

Break$-$even point