At the Accounting Break-Even Point,Swiss Mountain Gear Sells 14,600 Ski

Multiple Choice

At the accounting break-even point,Swiss Mountain Gear sells 14,600 ski masks at a price of $12 each.At this level of production,the depreciation is $58,000 and the variable cost per unit is $4.What is the amount of the fixed costs at this production level?

A) $58,800
B) $59,400
C) $61,300
D) $87,600
E) $145,600