Question

A company has a target profit of $204,000. The company's fixed costs are $305,000. The contribution margin per unit is $40. The BREAK-EVEN point in unit sales is Blank______.

Multiple choice question.

5,100


12,725


7,625

Answers

GPT-4o mini
To calculate the break-even point in unit sales, we can use the break-even formula:

\[
\text{Break-even point (units)} = \frac{\text{Total Fixed Costs}}{\text{Contribution Margin per Unit}}
\]

Given:
- Fixed Costs = $305,000
- Contribution Margin per Unit = $40

Now, plugging in the values:

\[
\text{Break-even point (units)} = \frac{305,000}{40} = 7,625
\]

Therefore, the break-even point in unit sales is **7,625**.

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