If fixed costs are 231000 the unit selling price is 118 and

If fixed costs are $231,000, the unit selling price is $118, and the unit variable costs are $71, what is the break-even sales (units)?

a.1,222 units

b.3,254 units

c.4,915 units

d.1,958 units

(d) : 4915 is correct answer

Sellin gPrice per Unit	$118
Variable Cost per Unit	$71
Contribution Per Unit	$47

Fixed Cost	$231,000
Breakeven Sales ( Units)	=$231000/$47
( Fixed Cost/ Contribution P Unit)	=4915 Unit