Cost structure information for Company A and Company B follows:

	Company A	Company B
Selling price per unit	$ 100	$ 100
Contribution margin per unit	$ 25	$ 50
Fixed expenses	$ 150,000	$ 300,000

The volume of unit sales necessary to produce exactly the same operating income for Company A and Company B is:

Multiple Choice

A) 2,000.

B) 4,000.

C) 6,000.

D) 8,000.