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BREAK-EVEN ANALYSIS

BREAK-EVEN POINT = TOTAL FIXED COSTS VARIABLE COSTS) / (AVERAGE PRICE — TOTAL Break even units B / (A-C)

BREAK-EVEN ANALYSIS

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Period:

(A)Selling Price: $30

(B): FIXED COST - Costs that are the same every month

(C)VARIABLE COSTS - Costs that change from month to month