Here's a second example. Company B sells a product whose price per unit is $90 variable cost per unit or $50 and total fixed costs for the year are $100,000. How many units must company B sell to make an $80,000 profit? Take a few minutes. Give it a try, then come back and I'll meet you at the light board. Oops. Oh, you probably beat me this time. I lost a few seconds there by taking a wrong turn on this sure turn. Darn it. Okay. So, here we've got the facts up here on the left and I've got the revenues minus variable cost minus fixed cost equals profit. Handy profit formula up here and what we're going to do is take these facts, we'll plug into the appropriate spot in the formula, and then we'll solve for this break even number of, this number of units that will actually give us our target profit of $80,000. All right, so our price is $90. We don't know the number of units so I'm going to keep a Q right there because that's what we're solving for. Our variable cost per unit is the $50 times the number of units. Again, what we're looking for, what we're solving for. I'll subtract our fixed cost of $100,000 and we'd like a target profit of $80,000. So, what we're looking for is the number of units, Q, that makes this equation be in balance or be truth. Okay. So, let's do some rearranging. The 90 price minus the variable cost of 50 that's a $40 contribution margin times the number of units that we are looking for. I'm going to take this over to the other side of the equation. We've got a target profit of $80,000 and we've got fixed cost of $100,000. So, what we're looking for is that quantity that we need to sell so that we get enough $40 contribution margins to cover the target profit of $80,000 and the fixed cost of $100,000. Net quantity is 4,500 units. So, if we sell 4,500 units at $90, variable cost of 50, we'll cover the fixed cost of $100,000 and make an $80,000 profit. Good job.