A. 60 units
B. 30 units
C. 50 units
D. 70 units
✅ The correct answer is option C.
Breakeven of units = Fixed cost ÷ Contribution margin per unit
= $40000 ÷ $800 = 50 units.
Breakeven of units = Fixed cost ÷ Contribution margin per unit
= $40000 ÷ $800 = 50 units.