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A is corrent. The requirement is to compute the breakeven point for this year. The fixed costs in the prior year must have equaled $105,000 which is calculated by multiplying the contribution margin $5.25 ($7.50 sales price — $2.25 variable costs) times the 20,000 units for breakeven. This year the fixed costs are equal to $115,500 ($105,000 X 110%), variable costs are equal to $3.00 ($2.25 X 133.3%), and the contribution margin is equal to $6.00 ($9.00 sales price — $3.00 variable costs). Therefore, breakeven is equal to 19,250 ($115,500 ÷ $6.00 contribution margin).
B is incorrect. Breakeven is equal to fixed costs divided by the contribution margin. 
B is incorrect. Breakeven is equal to fixed costs divided by the contribution margin. 
D is incorrect. Breakeven is equal to fixed costs divided by the contribtuion margin.