Glassworks products manufactures mirror panels for hotels. glassworks manufactures 450,000 mirror panels each year to be sold to hotels at $135.00 per panel. the fixed costs are estimated to be $108,000. variable costs are $78.00 per panel. how many panels must glassworks sell to break even?

To determine the break even sales, equate the total revenue to total cost. Allow x to represent the number of panels GlassWorks should sell, the break even analysis becomes, 
                               
                                $135x = $108,000 + $78x

Solving for x gives an answer of x = 1894.73 which is approximately 1895. Thus, GlassWorks should sell 1895 panels. 

2. 30 × 700 = 21,000 Over

3. 200 × 700 = 140,000 under

4. 40 × 100 = 4,000 under

5. 400 × 700 = 280,000 over