Enola, SA., manufactures a product that sells for 500. The variable costs per unit are: Direct materials 100; Direct labour 80 and Variable manufacturing overhead 50. During the year, the budgeted fixed manufacturing overhead is estimated to be 500,000, and budgeted fixed selling and administrative costs are expected to be 250,000. Variable selling costs are 20 per unit. The break-even point in units is

. cannot be determined.

b. 3,300 units

c. 3,100 units

d. 3,200 units

e. 3,000 units

Enola, SA., manufactures a product that sells for 450. The variable costs per unit are: Direct materials 100; Direct labour 80 and Variable manufacturing overhead 50. During the year, the budgeted fixed manufacturing overhead is estimated to be 300,000, and budgeted fixed selling and administrative costs are expected to be 200,000. Variable selling costs are 20 per unit. The number of units that must be sold to earn 330,000 in profit before taxes is

Select one:

a. 4,100 units

b. cannot be determined

c. 4,200 units

d. 4,050 units

e. 4,150 units