The break even point when sales is $115 per unit is 1,625units and 1,300 units when sale price increases to $125
= Fixed costs ÷ (Selling price per unit - Variable cost per unit)
= $65,000 ÷ ($115 -$75 )
= 1625units
= Fixed costs ÷ (Selling price per unit - Variable cost per unit)
= $65,000 ÷ ( $125 -$75 )
= 1300units
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