Question: Cunningham, Inc. sells MP$3$ players for $$60$ each. Variable costs are $$40$ per unit, and fixed costs total $$120,000.$ What sales are needed by Cunningham to break even? a$\mathrm{.}360,000$ b$\mathrm{.}300,000$ c$\mathrm{.}160,000$ d$\mathrm{.}480,000$Cunningham, Inc. sells MP$3$ players for $$60$ each. Variable costs are $$40$ per unit, and fixed costs total $$120,000.$ What sales are needed by Cunningham to break even? a$\mathrm{.}360,000$ b$\mathrm{.}300,000$ c$\mathrm{.}160,000$ d$\mathrm{.}480,000$