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:

Bone Conduction

The process by which sound waves pass through the bones of the skull directly to the inner ear, bypassing the outer and middle ears.

Lens Shape

The geometric form of a lens, affecting its focusing properties and the quality of the image it produces.

Medial Aspect

Refers to the part of a body or structure that is nearer to the midline of the body or to a median plane.

Eyeball

The spherical part of the eye that contains the iris, pupil, and retina, and is responsible for vision.