The Hartnett Corporation manufactures baseball bats with Pudge Rodriguez’s autograph stamped on them. Each bat sells for $61 and has a variable cost of $32. There are $43,790 in fixed costs involved in the production process.
a. Compute the break-even point in units.
Break-even point units
b. Find the sales (in units) needed to earn a profit of $21,170.
Sales quantity needed units