Earnings per case 7980-1197=6783
Monthly expense=20000000/10/12+6000+5370+1200+110000+1424+63000+5783+2000=361444
Break-even point=361444/ 6783=53.28
2) Excluding depreciation
Earnings per case 7980-1197=6783
Monthly cost=6000+5370+1200+110000+1424+63000+5783+2000=194777
Break-even point=194777/ 6783=28.72