1. **Stating the problem:** NWF wants to find the break-even point in units and total sales for a cedar picnic table that sells for 50 each, with fixed costs of 13000 and variable costs per table of 22. 2. **Define variables:** Let $x$ be the number of tables sold to break even. 3. **Break-even point condition:** Break-even occurs where total revenue equals total costs. - Total revenue = price per table $\times x = 50x$ - Total cost = fixed cost + variable cost per table $\times x = 13000 + 22x$ 4. **Set revenue equal to costs:** $$50x = 13000 + 22x$$ 5. **Solve for $x$:** $$50x - 22x = 13000$$ $$28x = 13000$$ $$x = \frac{13000}{28} = 464.2857...$$ 6. **Interpretation:** Since they can't sell a fraction of a table, they need to sell at least 465 tables to break even. 7. **Total sales needed to break even:** $$\text{Total sales} = \text{price} \times \text{units} = 50 \times 465 = 23250$$ **Final answers:** - Tables to break even: 465 - Total sales to break even: 23250