To determine the breakeven point in units, divide the fixed costs by

To determine the breakeven point in units, divide the fixed costs by the contribution margin ratio.

To add, the contribution margin ratio is the percentage ofcontribution margin to net sales. Said differently, it is the difference between a company's sales and variable expenses, expressed as a percentage. 

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.

you can put this in your 11 sentence summary

" most of the money would be invested in innovation, economic convergence."