A. 50 units
B. 60 units
C. 70 units
D. 65 units
✅ The correct answer is option A.
Breakeven in units = Fixed cost ÷ Contribution margin per unit
= $30000 ÷ $600 = 50 units.
Breakeven in units = Fixed cost ÷ Contribution margin per unit
= $30000 ÷ $600 = 50 units.