You are asking two different questions here. At Breakeven, there is no profit. So the questions are: At what selling price do you breakeven?; and At what selling price do you make a profit of 30,000? The formula is the same for both questions: P = Q(S - C) - F Where P=profit, Q=quantity sold, S=selling price, C=variable cost per unit and F=fixed costs. At breakeven: 0 = 3000(S-150) - 45000 or 3000(S) = 495,000 so S=165 Then, for your given profit: 30,000 = 3000(S-150) - 45000 or 3000(S) = 525,000 so S=175
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