Small business consultants are constantly admonishing would-be entrepreneurs, "Beware of the overhead." Overhead is another way of referring to fixed costs. Using an overhead of $100,000 and then an overhead of $200,000, with a contribution per unit of $50, determine the break-even points for the two different overhead costs. Show your calculations for both.

Robert black, regional manager for ford in texas and oklahoma, faced a dilemma. the ford f-150 pickup truck was the best-selling pickup ever, yet ford's headquarters in detroit had decided to introduce a completely redesigned f-150. how could mr. black sell both trucks at the same time? he still had "old" f-150s in stock. in his advertising, mr. black referred to the new f-150s as follows: "not a better f-150. just the only truck good enough to be the next f-150." this statement represents ford's of the new f-150.