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Answer (B) is correct . Stanhope’s budgeted operating income for the coming year can be calculated as follows: ? Per Unit Budgeted Amounts Units Totals Selling price $160 × 175,000 = $28.000,000 Less:? variable costs (60) × 175,000 = (10,500,000) Contribution margin $17,500,000 Less:? fixed costs (55) × 150,000 = (8,250,000) Operating income $??9,250,000 The breakeven point in units equals fixed costs divided by unit contribution margin {[$8,250,000 ÷ ($160 – $60)] = 82,500}.

Answer (A) is incorrect because An operating income of $7,875,000 results from multiplying per-unit fixed costs by 175,000 units rather than 150,000.
Answer (C) is incorrect because The figure of 96,250 units results from calculating fixed costs with 175,000 units rather than 150,000.
Answer (D) is incorrect because The figure of 96,250 units and an operating income of $7,875,000 result from calculating fixed costs with 175,000 units rather than 150,000.