Answer:
108 units
Explanation:
break even point in units = total fixed costs / contribution margin per unit = $5,400 / $50 = 108 units
There are three methods to obtaining a break even point and they all should result in the same answer: equation method, the formula method (or shortcut), and in dollar sales and sales units.
The formula method is also called the shortcut because it's the simplest way.
