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Date Company Makes Calendars -Refer to the Figure

Question 2

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Date Company makes calendars. Information on cost per unit is as follows:
Fixed marketing expense totalled $13,000, and fixed administrative expense totalled $35,000. The price per calendar is $10.
 Direct materials $1.50 Direct labour 1.20 Variable overhead 0.90 Variable marketing expense 0.40\begin{array}{lr}\text { Direct materials } & \$ 1.50 \\\text { Direct labour } & 1.20 \\\text { Variable overhead } & 0.90 \\\text { Variable marketing expense } & 0.40\end{array}
-Refer to the Figure.What is the break-even point in units?


A) 2,167
B) 2,800
C) 5,833
D) 8,000

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