Atamony Makes Circuit Boards and Markets Them to Electronic Goods

question 62

Multiple Choice

Atamony makes circuit boards and markets them to electronic goods manufacturers. The firm has nonsalary fixed costs of $112,000 and salary costs of $64,250. Each circuit board is sold at a price of $69 and involves variable costs of $46 per unit. What is the break-even point for Atamony? (Round to nearest whole unit.)

• A) 5,105 circuit boards
• B) 7,663 circuit boards
• C) 6,237 circuit boards
• D) 2,714 circuit boards

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Definitions:

Albert Bandura

A psychologist best known for his work on social learning theory and the concept of self-efficacy.

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Systems within biological organisms used to maintain homeostasis, where the output of a process influences the operation of the process itself, either enhancing it (positive feedback) or suppressing it (negative feedback).

Subculture

A segment of the wider society that holds distinct opinions or practices diverging from the majority's cultural standards.

Rationalization

The process of replacing traditional and emotional thought patterns with more goal-oriented, efficient, and logical ones, often associated with the development of bureaucracies and industrialization.