3.4+Value+driver+tree_solution

This is partly assumed, I agree it is not explained in detail. The idea is that we need to produce 300,000 units in total. Since we have 300 workdays in the year and 300*800=240,000, the number of additional i.e. night shifts that we need in order to get total production to 300,000 is 75 since 375*800 is exactly 300,000.

Same question with Glen Walters. But based from 365 Tutor reply, are we still looking at 300K units to be produced or just 290K? If we are only lacking 50K units, should it be 50,000/800 = 62.5 night shifts? Please correct me if I'm wrong. Thank you.

Even Fixed cost per unit will be ( 100,000$ /290,000 = 0.344$ ) Not (0.29$)