evaluation the break-even Break-even=(Total Fixed Costs)/(Selling Price per unit-Variable cost per unit)=550.56/(16-6.48)=57.83

The break-even point is 57.83 units. This means that the company needs to sell at least 57.83 units of its product to cover its total fixed costs and variable costs. Any sales above this level will result in a profit for the company, while sales below this level will result in a loss. This information is useful for the company to determine its pricing strategy and sales targets.