As the leas cost engineer for the XYZ Services Company, you have been requested to provide pertinent for an equipment rental decision. The unit price of the food stuffs varies, but an average unit selling process has been determined to be $0.50 cents and the average unit acquisition cost is $0.40 cents.

The following revenue and expense relationships are predicted:

Marketing has determined that XY2 can safely increase their per unit selling price to SO.55. The new break even amount for sales (in units) based on the new contribution margin is: