Use the Following to Answer the Questions Below

Multiple Choice

Use the following to answer the questions below.
A proposal for implementing a new product line has an annual fixed cost of $60,000, variable cost of $35 per unit of output, and revenue (selling price) of $55 per unit of output.
-Refer to the instruction above. What is the break-even quantity?

A) 2,000 units per year
B) 3,000 units per year
C) 6,000 units per year
D) 20,000 units per year