The Following Data Pertain to the Three Products Produced by Alberts

question 16

Multiple Choice

The following data pertain to the three products produced by Alberts Corporation: $\begin{array}{lccc}& \underline{\text { A }}& \underline{\text {B}}& \underline{\text {C}}\\ \text { Seling price per unit } & \$ 5.00 & \$ 7.00&\$6.00 \\ \text { Variable costs per unit } & \underline{4.00 }& \underline{ 5.00}& \underline{3.00} \\\text { Contribution margin per unit } & \underline{ \$ 1.00} & \underline{ \$ 2.00}& \underline{\$3.00} \\\end{array}$ Fixed costs are $90,000 per month.
Sixty percent of all units sold are Product A,30 percent are Product B,and 10 percent are Product C.
What is the monthly break-even point for total units?

• A)36,000 units
• B)45,000 units
• C)60,000 units
• D)180,000 units