Any maths buffs?

£14+8+8=£30 per bear costs
(iii) Break-even sales value would be enough profit (£10/bear) to cover the £120k fixed costs. So that's 12,000 sales required. The sales value of 12,000 bears is £480k.

It also depends on how the bears are manufactured. If you make them one at a time, then 12,000 is correct.

If you make all 30,000 bears up front, then you'd have to sell 25,500 before you got into profit (value = £1,020,000)