Price and cost data

Required informationThe following information applies to the questions displayed below`Serendipity Sound, Inc. manufactures and sells compact discs, Price and cost data are as followsSelling price per unit ( Package of two CDS )Variable costs per unit .Direct materialDirect Labor10. 50Manufacturing overhead5 . 80DO ” ESelling expenses1. 30Total Variable costs per unit19 80Annual fixed costs :`Manufacturing overheadSelling and administrative192 8902 76 , 680Total fixed costs408`90Forecasted annual Sales volume 120 . 808 units )$ 3. 800 980In the following requirements , ignore income taxes .Required .”1. What’s Serendipity Sound’s break – even point in units ? I’ve not round intermediate calculations !`