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Electron Corporation produces a single product that sells for $650. Its manufacturing costs total $400, broken down as follows: Direct materials, $60 Direct labor, $40

Electron Corporation produces a single product that sells for $650. Its manufacturing costs total $400, broken down as follows:

  • Direct materials, $60
  • Direct labor, $40
  • Variable overhead, $100,
  • Fixed overhead, $200 (based on a planned activity of 10,000 units)

Variable S & A costs are $50 per unit sold, and fixed S & A costs are $500,000. In the most recent year, Electron produced 10,000 units and sold 8,000 units

Electron's breakeven point in units sold is_

units.

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