This wraps up a piece of writing and reminds readers of the main idea

I believe the answer is: conclusion
In writing, conclusion is made as a final judgement from the author after analyzing all the available data with careful and proper method.
It also served as the main idea that the writers want to present to the audience (even though at a certain level this idea could be subjective toward's the author's leaning)

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.