“38. Carlton Company sells a single product at a selling price of $40 per unit. Variable costs are $22 per unit and fixed costs are $82,800. Carlton’s break- even point is: a. $184,000 b. 3,764 units c. $150,545 d. 2,070 units”,”1Sales = Variable expenses + Fixed expenses + Profits40Q = 22Q + 82,800 + 018Q = 82,800Q = 4,600 Break-even in $ = 4,600 x 40 = $184,000ORBreak-even point = Fixed Costs = 82,800 = 4,600 units Selling – Variable Costs 18Break-even in $ = 4,600 x $40 = $184,000Answer 2:Break-even point= Fixed Costs = 82,800 = 184
000 (1- (22/40) .45″