hi,
if we have Sales=185$, Variable Cost=157$, Fixed Cost=3136$ and production capacity=320 item

then BEP in Units will be
3136/(185-157)
=112

BEP in $ will be
112*185
=20720

and BEP% in units will be
112/320*100
=35%

but in case, for example, if we have total Sales=75,000, total Variable Cost=30,000 and total Fixed cost=36,000 while production capacity is used about 75%.
then how we'll determine BEP in $ and BEP in Units?