Human labor and automated manufacturing processes

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Phantom Masks Unlimited makes masks for medical facilities using both human labor and automated manufacturing processes. Total sales for the previous period were $320,000. Wages, materials, and variable manufacturing overhead totaled $160,500. Salaries, depreciation, rent, and other fixed expenses amounted to $104,720. Phantom Masks charges $350 per unit.

1. What is the company's break-even point in units? (round up to the nearest whole unit)

2. What is the company's break-even point in dollars?

Reference no: EM133208691

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