Ichi Corp Produces a Single Product and Projects the Following Costs

question 26

Multiple Choice

Ichi Corp. produces a single product and projects the following costs for a normal month in which 50 units are produced and sold: $$\begin{array} { l c c } & \text { Manufacturing } & \text { Nonmanufacturing } \\\cline { 2 - 3 } \text { Fixed costs } & \$ 8,000 & \$ 5,000 \\\text { Total variable costs } & 7,700 & 6,050\end{array}$$ The selling price per unit is $400. What volume, in units, must Ichi sell to break even?

• A) 40
• B) 104
• C) 53
• D) 90