Break-even analysis requires fixed costs, but none are identifiable here

Steps:

• Identify variable costs per unit: direct material $2.20 + direct labor$4.20 + variable overhead per unit.
• Use high-low method for semi-variable overhead: variable rate = ($4000 -$2000) / (4000 - 2000 units) = $1 per unit.
• Calculate fixed overhead: $2000 - ($1 × 2000 units) = $0.
• Contribution per unit = $10 - ($2.20 + $4.20 +$1) = $2.60; break-even = fixed costs / contribution per unit =$0 / $2.60 = 0 units.

Not enough information: No fixed costs are provided or derivable beyond the semi-variable overhead (which has $0 fixed component), so break-even output cannot be determined from the given data.

Final answer: Not enough information.