Using budget data, how many Apple iphone 4's would have to have been completed for Danshui Plant No. 2 to break even? Danshui Plant 2 Break- Even Analysis Units 200,000 Revenue $41,240,000 Variable Costs Flash Memory $5,400,000 Application Process $2,150,000 Chips- Phone $2,810,000 8 other chips $14,190,000 Gyroscope $520,000 Variable Supplies and Tools $12,507,000 Assembly and Packaging $2,622,000 Shipping $212,000 Total Variable Costs $40,411,000 Contribution Margin $829,000 Contribution Margin P/U $4.15 Fixed Costs Factory Rent $400,000 Machine Depreciation $150,000 Utility fee and taxes $52,000 Supervision $127,000 Total Fixed Costs $729,000