14.9 Gropius Maplewood Limited manufactures a single product that it sells for £150 per unit. Variable costs of each unit are £62, but are expected to rise at the beginning of 2013 to £63; because of severe competition the company will not be able to pass on this increase in costs to its customers. Fixed costs for 2013 are expected to be

£90 000.

Break-even point for 2013 is estimated (to the nearest whole unit) at:

a) 1 023 units

b) 1 429 units

c) 1 452 units

d) 1 034 units.