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Answer (B) is correct . Associated has determined it must generate EBIT equal to 32% of the capital invested in this project, or $80,000 ($250,000 ¡Á 32%). The number of units it must produce to achieve this level of EBIT can be derived as follows: Breakeven point = (Fixed costs + EBIT) ¡Â Unit contribution margin = ($122,500 + $80,000) ¡Â ($15 ¡Á 42%) = $202,500 ¡Â $6.30 = 32,142.86 unit
Answer (A) is incorrect because Improperly including interest as a fixed cost results in 35,318.
Answer (C) is incorrect because Improperly including interest as a fixed cost and using the cost percentage in the calculation instead of the contribution margin percentage results in 25,575.
Answer (D) is incorrect because Improperly using the complement of the contribution margin percentage instead of the contribution margin percentage results in 23,276.