Question 878588
Hello,

So for this problem we need to figure out how much money the business will make after paying for the fixed cost.

Let's call profit P:

Profit (P) equals the number of products sold (units) times the profit from each unit sold ($180-$102=$78) minus the fixed cost. 

In other words:

P = (units x $78) - $35,000

That is the answer for question A.

For B,

break even means the business makes 0 profit. So we plug that into the equation:

$0 = units x $78 - $35,000

We want to get units on a side by itself so we first add $35,000 to both sides:

$0 + $35,000 = units x $78 - $35,000 + $35,000

Which becomes:

$35,000 = units x $78

We want to get rid of the $78 on the right side so we divide both sides by $78:

$35,000/$78 = units x $78 / $78

Which becomes:

448.71795 = units

So, we need to sell 449 (we should round up) units to break even.

I hope this helps!