Based on the sales price, and the various costs, the units to be sold for Webber Inc. to break even is 45,000 units.
To earn $60,000, the company needs to sell $4,250,000.
This can be found as:
= Fixed costs / Contribution margin
= 1,215,000 / 27
= 45,000 units
= (Fixed cost + Required profit) / Contribution margin ratio
= (1,215,000 + 60,000) / (27 / 90)
= $4,250,000
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