Dirac Manufacturers Co. plans to introduce a new type of shirt based on the following information: the selling price is $ 57, the variable cost per unit is $ 18, the fixed costs are $ 7800 and the capacity per period is 500 units.   a)Calculate the break-even point in units.  Round to the nearest one. b)Calculate the break-even point to the nearest dollar. c)Calculate the break-even point as a percentage of capacity. Round to the nearest one.

Practical Management Science
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Dirac Manufacturers Co. plans to introduce a new type of shirt based on the following information: the selling price is $ 57, the variable cost per unit is $ 18, the fixed costs are $ 7800 and the capacity per period is 500 units.  

a)Calculate the break-even point in units.  Round to the nearest one.

b)Calculate the break-even point to the nearest dollar.

c)Calculate the break-even point as a percentage of capacity. Round to the nearest one.

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