At the Accounting Break-Even Point, Swiss Mountain Gear Sells 22,940

Multiple Choice

At the accounting break-even point, Swiss Mountain Gear sells 22,940 ski masks at a price of $19 each. At this level of production, the depreciation is $67,000 and the variable cost per unit is $6. What is the amount of the fixed costs at this production level?

A) $231,220
B) $259,400
C) $161,330
D) $187,660
E) $145,600