Night Shades Inc manufactures biotech sunglasses. The variable materials cost is $12.03 and the variable labor cost is $6.89 per unit. Suppose the company incurs fixed costs of $845,000 during a year in which total production is 210,000 units. The selling price is $49.99 per unit and depreciation is $450,000 per year. What is the cash break even?

Group of answer choices

18,576 units

20,433 units

22,477 units

24,724 units

27,197 units

Question

Night Shades Inc manufactures biotech sunglasses. The variable materials cost is $12.73 and the variable labor cost is $6.89 per unit. Suppose the company incurs fixed costs of $845,000 during a year in which total production is 210,000 units. The selling price is $49.99 per unit and depriciation is $450,000 per year. What is the accounting break even?

Group of answer choices

35,240 units

38,764 units

42,641 units

46,905 units

51,595 units