登录之后可查看解析

Answer (D) is correct . The breakeven point in units equals total fixed costs divided by the unit contribution margin. Romashka’s breakeven quantity can therefore be derived thusly: Breakeven point = ($110,000 + $150,000) ÷ ($500 – $100) = $260,000 ÷ $400 = 650 units

Answer (A) is incorrect because Failing to take the $150,000 of fixed operating costs and the $100 of variable per unit cost into account results in 220 units.
Answer (B) is incorrect because Failing to take the $150,000 of fixed operating costs into account results in 275 units.
Answer (C) is incorrect because Failing to take the $100 of variable per unit cost into account results in 520 units.