Question - In 2017, X Company had the following selling price and per-unit variable cost information:
Selling price $157
Variable manufacturing costs 69
Variable selling and administrative costs 26
In 2017, total fixed costs were $645,000.
In 2018, there are only two expected changes. Direct material costs are expected to decrease by $8 per unit, and fixed selling and administrative costs are expected to decrease by $20,000. What must unit sales be in order for X Company to break even in 2018?