Break Even Point = Fixed Cost / Selling Price per unit - variable Cost per unit
= 91000/65-37
=91000/28
= 3,250 units
E connect 5.00 points Shock Electronics sels portable heatenfor S65 per unit andthe variable coet to...
Shock Electronics sells portable heaters for $29 per unit, and the variable cost to produce them is $19. Mr. Amps estimates that the fixed costs are $91,500. a. Compute the break-even point in units. Break-even point units b. Fill in the following table (in dollars) to illustrate that the break-even point has been achieved Sales Fixed costs Total variable costs Net profit (loss)