Chambers Company has just gathered estimates for conducting a break-even analysis for a new product. Variable costs are $7 a unit. The additional plant will cost $48,000. The new product will be...

Chambers Company has just gathered estimates for
conducting a break-even analysis for a new product.
Variable costs are $7 a unit. The additional plant will
cost $48,000. The new product will be charged $18,000
a year for its share of general overhead. Advertising
expenditures will be $80,000, and $55,000 will be spent
on distribution. If the product sells for $12, what is the
break even point in units? What is the break even point
in dollar sales volume?