tHE BREAK EVENT CALCULATOR USES THE FOLLOWING FORMULA :
Q=F/(P-V), or break event point (q)= Fixed cost /(unit price -variable unit cost)
Q is the break-even quality,
F is the total fixed costs,
P is the selling price per unit,
V is the variable cost per unit,
Fixed costs= $90000
Variable costs per unit =$5
Selling price per unit =$20
Q=$90000/($20-$5)=$90000/$15
Q=8,000 units the break events points in unit sales is 6,000