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Answer (D) is correct . The breakeven point in units equals fixed costs divided by the difference between unit price and unit variable cost. Fixed costs were $160,000 [($300,000 sales – $180,000 VC) + $40,000 NOL], units sold equaled 24,000 ($300,000 sales ÷ $12.50 SP), and unit variable cost was $7.50 ($180,000 VC ÷ 24,000 units sold). Accordingly, the breakeven point in units was 32,000 [$160,000 FC ÷ ($12.50 SP – $7.50 unit VC)], and the additional units that should have been sold to break even equaled 8,000 (32,000 – 24,000).

Answer (A) is incorrect because The breakeven sales volume is 32,000.
Answer (B) is incorrect because The amount of 16,000 treats the NOL as a net operating profit.
Answer (C) is incorrect because Fixed costs divided by unit sales price equals 12,800.