Answer:
The question is incomplete. The complete question is given below:
       Selling Price per unit Variable  cost per unit
Product Â
Trunk Switch       $60.00        $28.00
Gas door       $75.00         $33.00
Glove Box       $40.00        $22.00
Answer Trunk 240 units, Gas 240 units and Box 60 units
Explanation:
The break-even point is the activity level where the total revenue of a business  exactly equals its cost. At the break-even point, the total profit made will be zero. This analysis enables a firm to determine ahead the number of units to must be produced, customers that must served in order to cover its fixed costs.
Calculation
A break-even point can be calculated as follows:
For single-product scenario: Â
Break-even point (in units)= Total general fixed cost for the period/ Â Â Â Â Â Â Â Â (selling price-variable cost )
Multiple-products scenario= Total general fixed cost for the period/Average contribution per unit
Total general fixed costs are period costs which remain unchanged within a given activity level and cannot be traced to be incurred for a particular product.
                    Trunk      Gas        Box Â
                     $         $          $
Selling price            60        75          40
Variable cost           (28)       (33)        (22)
Contribution per unit     32         42          18
Cont. from a mix (sp×unit) 128        168          18
Average cont. per mix = (128+168+18)/(4+4+1)= $34.89
Break-even point (in units)= Â $18,840/$34.89
                    = 540 units
Total units to be sold to break even is 540 units. This will be distributed across the three products using the sales mix as follows:
Trunk = 4/9× 540 units= 240 units
Gas = 4/9 × 540 = 240 units
Box = 1/9 *540 = 60 units
