Cool Shades,Inc

Multiple Choice

Cool Shades,Inc.(CSI) manufactures biotech sunglasses.The variable materials cost is $1.69 per unit,and the variable labor cost is $3.04 per unit.Suppose the firm incurs fixed costs of $750,000 during a year in which total production is 450,000 units and the selling price is $11.50 per unit.What is the cash break-even point?

A) 76,453 units
B) 88,652 units
C) 110,783 units
D) 128,907 units
E) 140,768 units