The new Supratech IV cell phone sells for $203 per unit. The cost of the circuitry is $32 per unit. The cost of the display is $32 per unit. The cost of the casing is $2 per unit. The cost of overhead, salaries, advertising, and other fixed costs is $821,587. How many units does Supratech have to sell to break even?

A$100 million interest rate swap has a remaining life of 10 months. under the terms of the swap, the six-month libor is exchanged semi-annually for 12% per annum. the six-month libor rate in swaps of all maturities is currently 10% per annum with continuous compounding. the six-month libor rate was 9.6% per annum two months ago. what is the current value of the swap to the party paying floating? what is its value to the party paying fixed?