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Khoa Quản trị kinh doanh trường Đại học Kinh tế quốc dân dự định in một loại giáo trình. Dự toán chi phí như sau: Chi phí kinh doanh cố định:250.000.000 đ; Chi phí kinh doanh biến đổi bình quân đơn vị: 20.000 đ/ cuốn; Giá bán: 30.000 đ/ cuốn. Vậy sản lượng hoà vốn là:
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