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Hello student, in the given question, we have a selling price per unit, selling price per unit which is equals to $200, then variable manufacturing cost per unit, variable manufacturing, manufacturing cost per unit, which is equals to $50, then fixed manufacturing cost per unit, fixed manufacturing, manufacturing cost per unit, which is equals to $60, then variable selling cost per unit, variable selling cost per unit, which is equals to $40, fixed selling cost per unit, fixed selling cost, selling cost per unit, which is equals to $20, total variable cost per unit, total variable cost, cost per unit, which is equals to variable manufacturing cost, variable manufacturing cost, plus variable selling cost, variable selling cost, which is equals to $50 plus $40, equals to $90, then total contribution margin per unit is equals to total contribution, total contribution margin, margin per unit, which is equals to selling price, selling price minus total variable cost, minus total variable cost, which is equals to $200 minus $90 equals to $110, then total fixed cost is equals to total fixed cost, is equals to fixed margin cost, fixed margin cost, fixed margin cost, plus fixed selling cost, fixed selling cost, selling cost, which is equals to $60 plus $20 equals to $80 per unit, per unit, then break -even unit is equals to, we have formula as break -even for, break -even units is equals to, units is equals to total fixed cost, total fixed cost, divided by contribution margin per unit, contribution margin per unit, margin per unit, so which is equals to the total fixed cost is $80 upon contribution margin per unit is $110, which is equals to $711, $711, so the break -even for the product, therefore the break -even, break -even for the product is option c, option c, which is 711 unit...