Respuesta :
The break-even point in unit sales is 5000 units assuming the selling price per unit is 30, the contribution margin ratio is 40%, and the total fixed cost is 60,000. Therefore, the correct option is 'd'.
Given,
selling price per unit = 30
contribution margin ratio = 40%
total fixed costs = 60000
Therefore, we have to calculate contribution margin per unit.
contribution margin per unit = contribution margin ratio × selling price per unit
Now, substituting the values in the above formula we get,
the contribution margin per unit = 40% × $30
= $12
The formula for break-even point in unit sales is as follows
break-even point in unit sales = fixed costs/contribution margin per unit
Now, substituting the values in the above formula we get,
break-even point in unit sales = 60000/12
= 5000 units
Hence, the correct option is 'd'.
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