Agoz Company manufactures and sells product B. The selling price of the product is NIS 500 per unit.

To produce a unit of product B, 5 kg of raw materials are required, the price of which is 12 NIS per kg, and 4 hours of work, which cost 50 NIS per hour.

The fixed indirect costs are NIS 120,000 per year.

Variable selling expenses are 10% of the selling price.

The company's fixed sales, management and general expenses are NIS 300,000 per year.

The tax rate is 25%.

What is the break-even point in units?

Choose one answer:

a.

1,875 units

b.

5,211 units

c.

2,170 units

d.

2,511 units

e.

2,211 units