In November, Tims Toys, Inc., had direct materials costs of $60,000, direct labor costs of $40,000, variable manufacturing overhead costs of $64,000, and fixed costs of $152,000. If Tims unit contribution margin is $200, what is the companys break-even point?

Select one:

a. 820 units

b. 760 units

c. $152,000

d. $164,000

Equivalent units of production are a measure of:

Select one:

a. Units in ending work in process inventory.

b. The work done during the period expressed in fully completed units.

c. Units in beginning work in process inventory.

d. Units completed and transferred out.