1. The following information pertains to XM Sirius Company:

Sales (25,000 units) = $250,000

Manufacturing expenses:

• Variable =$85,000
• Fixed =$17,500

Selling and general expenses:

• Variable=$27,500
• Fixed =$14,950

XM Sirius's break-even point in number of units is:

4,900

5,000

5,900

9,200