Varigon Co.produces and sells three products-Household,Commercial,and Industrial,and has total fixed costs of $52,000.Sales and cost data follow: 
Calculate the break-even point in composite units.
Definitions:
Torque Load
The force of rotation applied to an object or system, typically measured in Newton-meters or foot-pounds.
Rpm Shift Limits
Refers to the recommended revolutions per minute (RPM) range within which gear shifts should occur to optimize performance and fuel efficiency in vehicles.
Transmission
A mechanical system in vehicles that transfers power from the engine to the drive axle, modulating the power received according to speed and load.
Gear Tooth
A protruding element on a wheel or gear that engages with others to transmit torque and motion in mechanical devices.
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