Shapland Inc. has fixed operating costs of $300,000 and variable costs of $45 per unit. If it sells the

Shapland Inc. has fixed operating costs of $300,000 and variable costs of $45 per unit. If it sells the product for $95 per unit, what is the break-even quantity?

QBE = F/(P – V) = $300,000/($95 - $45) = 6,000.