56. Bergman Inc.

$20 per unit

Bergman Inc. has the following
product information available:
Sales price
Variable costs $8 per unit
Fixed costs $18,000
Units produced and sold 12,000

Refer to the Bergman Inc. information above. What is the break-even point in units?
A. 1,500 units
B. 643 units
C. 600 units
D. 900 units

57. Bergman Inc.

Bergman Inc. has the following product information available:

Sales price $20 per unit

Variable costs $8 per unit
Fixed costs $18,000
Units produced and sold 12,000

Refer to the Bergman Inc. information above. How many units need to be sold in order to earn a target profit of $180,000?
A. 24,750 units
B. 16,500 units
C. 20,842 units
D. 22,500 units

58. Poole Products Inc.

Poole Products Inc. has the following product information available:

Sales price $25 per unit

Variable costs $10 per unit
Fixed costs $36,000

Refer to the Poole Products Inc. information above. What is the break-even point in units?
A. 1,029 units
B. 1,440 units
C. 2,400 units
D. 5,400 units