Alexander's incurred the following expenses during 19x1: Fixed manufacturing overhead $90,000 Fixed non manufacturing costs $70,000 Unit

Question:

Alexander's incurred the following expenses during 19x1:
Fixed manufacturing overhead $90,000
Fixed non manufacturing costs $70,000
Unit selling price $ 200
Total unit cost $ 80
Fixed manufacturing overhead rate $ 40
Units produced 1,340
What will be the break-even point if variable costing is used?
a. 1,334 unit's b. 1,125 units' c. 1,000 units d. 563 units