method as follows: Profit = Unit CM × Q − Fixed expenses $0 = ($34 − $19) × Q − $300,000 $0 = $15 × Q − $300,000 15Q = $300,000 Q = $300,000 ÷ $15 Q = 20,000 units The break-even point in dollar sales is: 20,000 units × $34 = $680,000 8. ...