Larsen Films' Is Analyzing Its Cost Structure

Larsen Films' is analyzing its cost structure.Its fixed operating costs are $470, 000, its variable costs of $2.80 per unit produced, and its products sell for $4.00 per unit.What is the company's breakeven point, i.e., at what unit sales volume would income equal costs?

A) 391, 667
B) 411, 250
C) 431, 813
D) 453, 403
E) 476, 073