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The image you uploaded contains a break-even analysis problem. Here's how to approach the questions provided:

### Given Information:
- **Fixed Factory Overheads Cost:** 80,000 USD
- **Fixed Selling Overheads Cost:** 14,000 USD
- **Variable Manufacturing Cost per unit:** 14 USD
- **Variable Selling Cost per unit:** 2 USD
- **Selling Price per unit:** 26 USD

### 1. **Break-even point in terms of Sales Value and in Units:**

The break-even point (in units) can be calculated using the formula:

\[
\text{Break-even point (in units)} = \frac{\text{Total Fixed Costs}}{\text{Selling Price per unit} - \text{Variable Cost per unit}}
\]

Where:
- **Total Fixed Costs** = Fixed Factory Overheads Cost + Fixed Selling Overheads Cost
- **Variable Cost per unit** = Variable Manufacturing Cost per unit + Variable Selling Cost per unit

#### Calculations:
1. **Total Fixed Costs:**
   \[
   \text{Total Fixed Costs} = 80,000 + 14,000 = 94,000 \text{ USD}
   \]
   
2. **Variable Cost per unit:**
   \[
   \text{Variable Cost per unit} = 14 + 2 = 16 \text{ USD}
   \]

3. **Break-even point (in units):**
   \[
   \text{Break-even point (in units)} = \frac{94,000}{26 - 16} = \frac{94,000}{10} = 9,400 \text{ units}
   \]

4. **Break-even point in Sales Value:**
   \[
   \text{Break-even point (in Sales Value)} = \text{Break-even point (in units)} \times \text{Selling Price per unit} 
   \]
   \[
   \text{Break-even point (in Sales Value)} = 9,400 \times 26 = 244,400 \text{ USD}
   \]

### 2. **Number of units that must be sold to earn a profit of 80,000 USD:**

To find the required units to earn a target profit, use the formula:

\[
\text{Required units to earn target profit} = \frac{\text{Total Fixed Costs} + \text{Target Profit}}{\text{Selling Price per unit} - \text{Variable Cost per unit}}
\]

#### Calculations:
1. **Total Fixed Costs + Target Profit:**
   \[
   \text{Total Fixed Costs} + \text{Target Profit} = 94,000 + 80,000 = 174,000 \text{ USD}
   \]

2. **Required units:**
   \[
   \text{Required units to earn target profit} = \frac{174,000}{10} = 17,400 \text{ units}
   \]

### Summary of Results:
- **Break-even point (units):** 9,400 units
- **Break-even point (Sales Value):** 244,400 USD
- **Units required to earn a profit of 80,000 USD:** 17,400 units

Would you like any further details on these calculations? 

### Related Questions:
1. How does an increase in fixed costs affect the break-even point?
2. What impact does a change in the selling price per unit have on the break-even point?
3. How would the break-even point change if variable costs increased by 10%?
4. Can the break-even point be used to evaluate the financial risk of a business?
5. What assumptions are inherent in break-even analysis?

### Tip:
Always check if the fixed costs include all necessary overheads or if any additional costs should be included in your break-even analysis.

From the following particulars, calculate: A. Break-even point in terms of Sales Value and in Units. B. Number of units that must be sold to earn profit of 80,000 USD.

Learn how to calculate the break-even point in terms of sales value and units, and determine the number of units needed to earn a profit of 80,000 USD. This problem involves key concepts in cost accounting, including fixed and variable costs, and selling price per unit.

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