At the break even point, the total fixed costs over the Relevant Range are $200,000; the combined income rate was 30%; the Contribution Margin Rate was 20%; and the Gross Margin was $186,000. If each item is sold at $1,000 per item, how many items must be sold to break even? At the break even point, what are the product costs/ costs of goods sold AND the period costs/ other costs? If each Item is sold at $1,000 per item, how many items must be sold to make a profit/net income of $100,000?