Mitchell Company Sells Its Product for $100 Per Unit A)1,000
B)750
C)2,600
D)4,000

Mitchell Company sells its product for $100 per unit. The company's accountant provided the following cost information: What is the company's break-even point in units?
$$\begin{array} { | l | l | } \hline \text { Manufacturing costs } & \$ 25,000 + 45 \% \text { of sales } \\\hline \text { Selling costs } & \$ 15,000 + 20 \% \text { of sales } \\\hline \text { Administrative costs } & \$ 25,000 + 10 \% \text { of sales } \\\hline\end{array}$$

A) 1,000
B) 750
C) 2,600
D) 4,000