To calculate the company's total fixed cost, we can use the break-even point formula:

$\text{Break-even point (units)} = \frac{\text{Fixed costs}}{\text{Price per unit} - \text{Variable cost per unit}}$

Given:

• Break-even point units = 17,500
• Price per unit = $26.50
• Variable cost per unit = $15.25

Let's rearrange the formula to solve for the fixed costs:

$\text{Fixed costs} = \text{Break-even point units} \times (\text{Price per unit} - \text{Variable cost per unit})$

Substituting the values:

$\text{Fixed costs} = 17,500 \times (26.50 - 15.25) = 17,500 \times 11.25 = 196,875$

So, the company's total fixed cost is $196,875.

Would you like more details or have any questions about this calculation?

Here are some related questions to further explore:

1. How do variable costs impact the break-even point?
2. What happens to the break-even point if the price per unit decreases?
3. How do fixed costs differ from variable costs?
4. How would a change in fixed costs affect profitability?
5. Can break-even analysis be applied to service industries?

Tip: In break-even analysis, always differentiate between fixed and variable costs to determine the level of sales needed to cover all costs.