Computation of the break even point in units:-

Contribution margin per unit = Selling price per unit - Variable cost per unit

= $30 - $18

= $12 per unit

Break even point in units = Fixed costs / Contribution margin per unit

= $60,000 / $12

= 5,000 units

Computation of the break even point in dollars:-

Contribution margin ratio = Contribution margin per unit / Selling price per unit

= $12 / $30

= 40%

Break even point in dollars = Fixed costs / Contribution margin ratio

= $60,000 / 40%

= $150,000