Reconsider the firm described when it is determined that fixed costs have delined to $30,000 and the firm has determined by studies that it can only expect to sell 60 units this year. What price should it select to ensure selling the 60 units profitably?

Reference (A new firm, Sensor International, is preparing a plan based on its new device to be used in a security network. The cost of manufacturing, marketing, and distributing a package of six sensors is 14 cents, and the price to the distributor is 68 cents. The firm calcuates its one-time fixed costs at $121,000. Determine the number of units required for breakeven.)