1. Sales = Variable expenses + Fixed expenses + Profits
$30Q = $12Q + $216,000 + $0
$18Q = $216,000
Q = $216,000 ÷ $18 per unit
Q = 12,000 units, or at $30 per unit, $360,000
Alternative solution:
Fixed expenses
Break-even point in unit sales = Unit contribution margin
$216,000
= = 12,000 units
$18 per unit
or at $30 per unit, $360,000
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