The Cumberland Company Provides the Following Information What Is the Break-Even Point in Units for Cumberland?
A)41,668

question 23

Multiple Choice

The Cumberland Company provides the following information: $\begin{array} { l } \text {Sales (250,000 units) }&\$625,000\\ \text {Manufacturing costs: }&\\ \text {Variable }&212,500\\ \text { Fixed}&37,500\\ \text {Selling and administrative costs: }&\\ \text {Variable }&100,000\\ \text { Fixed}&25,000\\\end{array}$

What is the break-even point in units for Cumberland?

• A)41,668 units
• B)50,000 units
• C)125,000 units
• D)250,000 units

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