Angel Corporation produces calculators selling for $25.99. Its unit cost is $18.95. Assuming a fixed cost of $80,960, what is the breakeven point in units?

$250 deductible means jane must pay the first $250 of her bill. so the insurance company paid = (80% of bill) - deductible = (0.8 x $2550) - $250 = $2040 - $250 = $1790 and jane's cost is = (bill) - (insurance payment) = $2550 - $1790 = $760