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Answer (A) is correct . The formula for the breakeven point in units divides the fixed costs by the unit contribution margin ($900 selling price – $600 unit variable cost = $300). Hence, the breakeven point is 22,000 units ($6,600,000 ÷ 300).

Answer (B) is incorrect because The breakeven point is determined by dividing the fixed costs ($6,600,000) by the unit contribution margin ($900 selling price – $600 unit variable cost = $300).
Answer (C) is incorrect because The breakeven point is determined by dividing the fixed costs ($6,600,000) by the unit contribution margin ($900 selling price – $600 unit variable cost = $300).
Answer (D) is incorrect because The breakeven point is determined by dividing the fixed costs ($6,600,000) by the unit contribution margin ($900 selling price – $600 unit variable cost = $300).