Cristy Lake Inc.sold goods worth $144,000 in 2014.It sells each unit for $5.50 and has a 30 percent contribution margin.The company's fixed costs amount to $33,000. Calculate Cristy's breakeven point in units.

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The breakeven point in units is calculated by dividing the fixed costs by the contribution margin per unit. The contribution margin per unit is the selling price per unit ($5.50) multiplied by the contribution margin percentage (30%), which equals $1.65. Therefore, the breakeven point is $33,000 / $1.65 = 20,000 units.