3. The break-even point in units sold can be computed using the contribu-
tion margin per unit as follows:
Selling price per unit... $210
Variable cost per unit... 160
Contribution margin per unit .... $ 50
Fixed expenses
Break-even unit sales =
Unit contribution margin
$985,000
= = 19,700 units
$50 per unit
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Solutions Manual, Chapter 7 361
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