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TopSail Company produces one type of machine with the following costs and revenues for the year Total revenues $5,600,000 Total fixed costs $2,700,000 Total variable

TopSail Company produces one type of machine with the following costs and revenues for the year

Total revenues

$5,600,000

Total fixed costs

$2,700,000

Total variable costs

$1,400,000

Total units produced and sold

700,000

Calculate the break-even point in units.

A.

1,400,000

B.

2,100,000

C.

700,000

D.

450,000

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