Answer:
27,591 units
Explanation:
The computation of the break even point in units is shown below:
Contribution margin is
= (Sales - Variable costs)
= ($14.65 - $7.80)
=$6.85
Now Â
breakeven point in units is
= fixed cost Ă· Contribution margin
= ($189,000 Ă· $6.85)
= 27,591 units