SnoBoards R Us produces a single product. Variable cost per unit is $25, and fixed costs are $95,000 per year. If the firm sells 5,000 units per year, what price should be charged for each unit to earn $35,000? $44 $50 $45 $51 The break-even point can be defined as the point at which the total contribution margin equals the total fixed costs the point at which sales equal variable costs the level of operations at which the firm earns a profit the level of operations that equals budgeted sales