469300 + 1 1700 = 48 1000

At the same time,

Variable cost of sales = breakeven point

740000 - 259000 = 48 1000

Sales-Fixed Cost-Variable Cost = Profit

Sales and variable costs determine the final profit rate, so the answer is 48 1000.

In other words, in order to make a profit, the sales volume must be greater than 48 1000, and the variable cost is an interference term.

The smaller the variable cost, the better, but with the increase of sales, the variable cost will generally increase relatively.

In any case, the increase of variable cost should not be greater than the increase of sales, so the break-even point is still 48 1000.