The following information pertains to Rica Company:

Sales $850,000

Manufacturing Costs:

Variable $210,000

Fixed $140,000

Selling and Admin Costs:

Variable $300,000

Fixed $45,000

How much is Rica's break-even point in number of units?

There was no beginning or ending inventories. Production and sales next month are expected to be 40,000 units. The company's unit contribution margin next month should be? (round your final answer to two decimal places.)

*

B) $7.98.

C) $13.30.

A) $3.10.

D) $16.63.