Hurst Co Manufactures and Sells a Single Product -What Is the Break-Even Point in Units Per Year?
A)

question 25

Multiple Choice

Hurst Co. manufactures and sells a single product. Price and cost data regarding this product are as follows: $\begin{array}{|l|r|}\hline \text { Selling price } & \$ 40 \text { per unit } \\\hline \text { Variable manufacturing cost } & \$ 20 \text { per unit } \\\hline \text { Variable selling \& administrative expenses } & \$ 6 \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 208,000 \text { per year } \\\hline \text { Fixed selling \& administrative expenses } & \$ 324,000 \text { per year } \\\hline\end{array}$



-What is the break-even point in units per year?

• A) 15,200 units.
• B) 26,600 units.
• C) 38,000 units.
• D) 40,000 units.

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