What is the break even point in units for managerial accounting?

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Required notificationThe subjoined notification applies to the questions displayed below`Serendipity Sound, Inc. manufactures and sells amalgamate discs, Expense and consume axioms are as followsSelling expense per part ( Package of two CDS )Variable consumes per part .Direct materialDirect Labor10. 50Manufacturing overhead5 . 80DO " ESelling expenses1. 30Total Variable consumes per part19 80Annual unwandering consumes :`Manufacturing overheadSelling and administrative192 8902 76 , 680Total unwandering consumes408`90Forecasted annual Sales capacity 120 . 808 parts )$ 3. 800 980In the subjoined requirements , repudiate proceeds taxes .Required ."1. What's Serendipity Sound's infringe - equable sharp-end in parts ? I've not complete interposed calculations !`

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