Fact Pattern:

Catfur Company has fixed costs of $$300,000.$ It produces two products, $x$ and $Y.$

Product $x$ has a variable cost percentage equal to $60\%$ of its $$10$ per unit selling

price. Product $Y$ has a variable cost percentage equal to $70\%$ of its $$30$ selling price.

For the past several years, unit sales of Product X were $40\%$ of total unit sales. That

ratio is not expected to change.

How many units of Product $Y$ will Catfur sell at the breakeven point?

$8,571$ units.

$20,454$ units.

$25,714$ units.

$23,377$ units.