fixed cost 500 marginal cost 8 item sells for 30. Set up Cost Function C(x) where x is the number of items sold: C(x) = Marginal Cost * x + Fixed Cost C(x) = 8x + 500 Set up Revenue Function R(x) where x is the number of items sold: R(x) = Revenue per item * items sold R(x) = 30x Set up break even function (Cost Equals Revenue) C(x) = R(x) 8x + 500 = 30x Subtract 8x from each side: 22x = 500 Divide each side by 22: x = 22.727272 ~ 23 units for breakeven