A sporting goods manufacturer has spent 1000 researching a new product it will cost them 4.50 to manufacture the item that they will sell for 12 how many items must they sell to break even?

To calculate the break-even point, we first determine the total costs, which include the initial research cost of $1,000 and the manufacturing cost of $4.50 per item. The selling price is $12 per item, giving a profit of $12 - $4.50 = $7.50 per item. To break even, the manufacturer needs to cover the initial $1,000 with the profit from selling each item, so they must sell $1,000 ÷ $7.50 = approximately 133.33 items. Therefore, they need to sell at least 134 items to break even.