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Shock Electronics sells portable heaters for $33 per unit and the variable cost to produce them is $21. Ms Amps estimate that the fixed costs are $96,000

User Pilcrow
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Break-even point = fixed cost / (price per unit - variable cost per unit)
break-even point = 9,200 / (55 - 32)
break-even point = 400
User Jim Stott
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