Labor-Intensive: Unit Sales to Break Even = Fixed Expenses $\div$ Unit CM
= ($1,320,000 + $500,000)

question 135

Essay

Labor-intensive: Unit sales to break even = Fixed expenses $\div$ Unit CM
= ($1,320,000 + $500,000) $\div$ ($30 per unit - $17.60 per unit - $2 per unit)
= $1,820,000 $\div$ $10.40 per unit
= 175,000 units

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Definitions:

Email

Email, or electronic mail, is a digital method of exchanging messages between people using electronic devices. It has become a fundamental tool for personal, academic, and professional communication.

Workplace

A location where professional activities or business operations are conducted, typically referring to offices, factories, or shops.

Employers

Individuals or organizations that hire workers to perform specific jobs in exchange for compensation.

Trait Anxiety

A personality characteristic that denotes an individual's tendency to perceive a wide range of situations as threatening and respond with anxiety.