Use the Below Information to Answer the Following Question Refer to the Table

question 42

Multiple Choice

Use the below information to answer the following question.
$\begin{array}{ll} \text {Sales (1,000 units) }&\$200,000\\ \text {Variable costs }&110,000\\\text { Contribution margin } & 90,000 \\\text { Fixed manufacturing costs } & 40,000\\\text { Operating income } & 50,000 \\\text { Interest } & 10,000\\\text { Earnings before taxes } & 40,000 \\\text { Taxes }(30 \%) & 12,000\\ \text {Net income }&\$28,000\\ \text {Shares Outstanding }&1,000\\\end{array}$
Refer to the table. This firm's break-even point in units is

• A) 445 units.
• B) 634 units.
• C) 714 units.
• D) 180 units.

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Definitions:

Superegos

The component of Sigmund Freud's psychoanalytic theory that represents the ethical or moral self, guiding behavior to conform with societal norms and values.

Attributing

The process of explaining the causes or reasons behind behaviors or events, often focused on understanding the behavior of others or oneself.

Anal Stage

A phase in Freudian psychosexual development, occurring from about 18 months to three years of age, where the child's focus is on controlling bladder and bowel movements.

Demonstrating Independence

The act of showing the ability to make decisions and take action without reliance on others.