Answer:
Results are below.
Step-by-step explanation:
Giving the following information:
Fixed costs= $270,000
Unitary selling price= $70
Unit variable costs= $45
To calculate the break-even point in units, we need to use the following formula:
Break-even point in units= fixed costs/ contribution margin per unit
Break-even point in units= 270,000 / (70 - 45)
Break-even point in units= 10,800
Now, if the selling price is $76:
Break-even point in units= 270,000 / (76 - 45)
Break-even point in units= 8,710