A manufacturing company produces a new type of sensor. The fixed costs (rent, salaries, insurance) are $50,000 per month. The variable cost to produce one sensor (materials, direct labor) is$20. The company plans to sell each sensor for $70. Calculate the break-even point in units.

An engineering firm purchases a specialized 3D printer for $120,000. It has an estimated useful life of 5 years and a salvage value of$20,000 at the end of its life. Calculate the depreciation expense for Year 1 and Year 2 using both the Straight-Line (SL) method and the Double-Declining Balance (DDB) method.

A civil engineering firm needs to replace heavy machinery in 5 years. The new machinery will cost an estimated $250,000. If the firm can invest money today at an annual interest rate of 6$250,000 in 5 years?