Let the parts sold be x The money earned is $8.80 per part The money invested is $5.50 per part + manufacturing cost of $2,400 These have to be equal to break even. 8.80x = 5.50x + 2400 3.30x = 2400 x = 727.27 The company must sell 728 parts to break event because 0.27 parts cannot be sold.