In September, Smith Company had the following financial statement amounts related to producing 500 units: $\begin{array}{lc}
\text { Direct materials } & \$ 27,000 \
\text { Depreciation expense } &11,000 \
\text { Sales revenue } & 95,000 \
\text { Direct labour } & 23,000 \
\text { Rent expense } & 25,000
\end{array}$ How much is the break-even point, rounded to the nearest whole number?

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The Answer of In September, Smith Company had the following financial statement amounts related to producing 500 units: $\begin{array}{lc}
\text { Direct materials } & \$ 27,000 \
\text { Depreciation expense } &11,000 \
\text { Sales revenue } & 95,000 \
\text { Direct labour } & 23,000 \
\text { Rent expense } & 25,000
\end{array}$ How much is the break-even point, rounded to the nearest whole number?

In September, Smith Company Had the Following Financial Statement Amounts