A division manufacturing a single product which sells for $325 has the following unit cost structure:
$
Direct materials95
Directlabor78
Variable overheads56
Share of fixed costs45
Total cost274
In the coming period, the budgeted production volume is 10,000 units.
What is the budgeted breakeven sales volume (to the nearest unit)?
A . 1,385 units
B . 4,688 units
C . 8,824 units
D . 10,000 units
Answer: B