Bronze Company Had the Following Information What Is the Break-Even Point in Units Using Activity-Based Costing

Multiple Choice

Bronze Company had the following information: $\begin{array}{lrr}\text { Activity Driver } & \text { Unit Variable Cost } & \text { Level of Activity Drive } \\\text { Units sold } & \$ 30&-- \\\text { Setups } & 1,200 &60\\\text { Engineering hours } & 40&1,000\\\\\text { Other data: }\\\text { Total fixed costs (traditional) } & \$ 500,000 \\\text { Total fixed costs }(A B C) & \$ 200,000 \\\text { Unit selling price } & \$50\end{array}$
What is the break-even point in units using activity-based costing (ABC) ?

A) 40,100 units
B) 31,500 units
C) 15,600 units
D) 20,300 units