The condensed income statement for the Peri and Paul partnership for 2017 is as follows.

PERI AND PAUL COMPANY

Income Statement

For the Year Ended December 31, 2017

Sales (240,000 units) $1,200,000

Cost of goods sold 800,000

Gross profit 400,000

Operating expenses

Selling $280,000

Administrative 150,000 430,000

Net loss $(30,000 )

A cost behavior analysis indicates that 75% of the cost of goods sold are variable, 44% of the selling expenses are variable, and 44% of the administrative expenses are variable.

Compute the break-even point in total sales dollars and in units for 2017.

send the charted data

answer; ///(d); determining who competes most closely   with whom evaluating whether industry driving forces and competitive pressure favor some strategic groups and hurt others, and ascertaining whether the profit potential of different strategic groups varies due to the strengths and weaknesses in each groups respective market positions;

it established new limitations on use and disclosure for marketing purposes, prohibited selling medical information, expanded individuals’ rights to accessing their own information, and to obtain restrictions from certain disclosures of protected heath information to health plans.