Answer:
72000
Explanation:
Break even formula:
Break even in units=Fixed cost/Contribution margin per unit
= $ 36,000 / $ 6
= 6,000 Units
[Contribution margin=Sales price-Variable cost=12-6]
Break Even in Dollars = Break Even in Units * Selling Price Per Unit
= 6,000 Units * $ 12 Per Unit = $ 72,000
