A manufacturer of cedar shingles has supplied the following data:
Bundles of cedar shakes produced and sold
280,000
Sales revenue
$2,072,000
Variable manufacturing expense
$1,134,000
Fixed manufacturing expense
$436,000
Variable selling and administrative expense
$238,000
Fixed selling and administrative expense
$164,000
Net operating income
$100,000
The company”s break-even in unit sales is closest to:
A) 130,149
B) 81,081
C) 25,038
D) 240,000