how to calculate the number of units of B produced and sold in the break even point identified above

To calculate the number of units of product B produced and sold at the break-even point, you need to have certain information. Here is the formula to calculate the break-even point:

Break-even Point (in units) = Fixed Costs / Contribution Margin per Unit

The fixed costs include expenses that do not vary with the production or sales quantity, such as rent, salaries, and utilities. The contribution margin per unit is the difference between the selling price per unit and the variable cost per unit.

Once you have the break-even point in units, you can determine the number of units of product B produced and sold at that point.