登录之后可查看解析

Answer (C) is correct . The units to be sold equal fixed costs plus the desired pretax profit, divided by the unit contribution margin. In the preceding year, the unit contribution margin is $38 ($60 selling price – $22 unit variable cost). That amount will decrease by $2 to $36 in the upcoming year because of use of a higher-grade component. Fixed costs will increase from $504,000 to $522,000 as a result of the $18,000 ($180,000 ÷ 10years) increase in fixed costs attributable to depreciation on the new machine. Dividing the $172,800 of desired after-tax income by 60% (the complement of the tax rate) produces a desired before-tax income of $288,000. Hence, the breakeven point in units is 22,500 [($522,000 + $288,000) ÷ $36].

Answer (A) is incorrect because This number of units does not take income taxes into consideration.
Answer (B) is incorrect because This number of units fails to consider the increased variable costs from the introduction of the higher-priced component.
Answer (D) is incorrect because This number of units does not take income taxes into consideration, and it includes the entire cost of the new machine as a fixed cost.