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Answer (D) is correct . The breakeven point in units for a new product equals total additional fixed costs divided by the unit contribution margin. Unit variable costs total $8 ($3.25 + $4.00 + $.75). Thus, UCM is $6 ($14 unit selling price – $6 unit variable cost), and the breakeven point is 20,000 units ($120,000 ÷ $6).

Answer (A) is incorrect because A breakeven point of 8,500 units ignores variable costs.
Answer (B) is incorrect because The breakeven point is 20,000 units when the contribution margin is $6 per unit.
Answer (C) is incorrect because This number of units equals fixed costs divided by unit variable cost.