Requirements:
1. Calculate the break-even point in units and dollars (chapter 4, text)
2. Plot a Break-Even Chart
Total Per Unit Percentage
Sales (1000 units) $50,000 $50 100%
Less: Variable costs 20,000 20 40%
Contribution Margin 30,000 30 60%
Less: Fixed costs 25,000
Net Income 5,000