Computing break-even point for therapeutic systems sells

Question

Problem:

Therapeutic Systems sells its products for $8 per unit. It has the following costs:

Rent                                               $120,000
Factory labor                                  $1,50 per unit
Executives under contract               $112,000
Raw material                                    $70 per unit

Separate the expenses between fixed and variable costs per unit. Using this information and the sales price per unit of $8, compute the break-even point.