2-18. A plant has a capacity of 4,100 hydraulic pumps
per month. The fixed cost is $504,000 per month. The
variable cost is $166 perpump, and the sales price is $328
per pump. (Assume that sales equal output volume.)
What is the breakeven point in number of pumps per
month? What percentage reduction will occur in the
breakeven point if fixed costs are reduced by 18% and
unit variable costs by 6%? (2.2)