Hayes Company operated at normal capacity during the current year, producing 50,500 units of its single product. Sales totaled 24,500 units at an average price of $21.90 per unit. Variable manufacturing costs were $10.20 per unit, and variable marketing costs were $8.60 per unit sold. Fixed costs were incurred uniformly throughout the year and amounted to $155,200 for manufacturing and $58,400 for marketing. What is Hayes break-even point in units for the current year?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Hayes Company operated at normal capacity during the current year, producing
50,500 units of its single product. Sales totaled 24,500 units at an average price of
$21.90 per unit. Variable manufacturing costs were $10.20 per unit, and variable
marketing costs were $8.60 per unit sold.
Fixed costs were incurred uniformly throughout the year and amounted to
$155,200 for manufacturing and $58,400 for marketing.
What is Hayes break-even point in units for the current year?
Transcribed Image Text:Hayes Company operated at normal capacity during the current year, producing 50,500 units of its single product. Sales totaled 24,500 units at an average price of $21.90 per unit. Variable manufacturing costs were $10.20 per unit, and variable marketing costs were $8.60 per unit sold. Fixed costs were incurred uniformly throughout the year and amounted to $155,200 for manufacturing and $58,400 for marketing. What is Hayes break-even point in units for the current year?
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