Atmospheric air at 1am and 90oF (dry-bulb temperature) has a wet-bulb temperature of 85oF. Using the psychrometric chart, determine (a) the relative humidity, (b) the absolute humidity, (c) the enthalpy, (d) the dew-point temperature, and (e) the water vapor pressure

3,636 units

Explanation:

The computation of break-even point in units is shown below:-

Break-even point in units = Fixed cost decreased ÷ Contribution margin per unit

= ($120,000) ÷ ($48 - $15)

= $120,000 ÷ $33

= 3,636.36 units

or

= 3,636 units

Therefore for computing the break-even point in units we simply applied the above formula and ignore all other values as they are not relevant.