Break-Even Analysis: Jackson Electronics Makes Circuit Boards and Markets Them

question 28

Multiple Choice

Break-even analysis: Jackson Electronics makes circuit boards and markets them to electronic goods manufacturers. The company has non-salary fixed costs of $212,000 and salary costs of $134,250. Each circuit board is sold at a price of $111.50 and involves variable costs of $81.73 per unit. What is the break-even point for Jackson?

• A) 3,105
• B) 11,631
• C) 4,237
• D) 3,714

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