Bronze Company had the following information:

Activity Driver	Unit Variable Cost	Level of Activity Driver
Units sold	$ 30	--
Setups	1,200	60
Engineering hours	40	1,000
Other data:
Total fixed costs (traditional)	$500,000
Total fixed costs (Activity-based costing)	200,000
Unit selling price	50

What is the break-even point in units using activity-based costing (ABC)?

	40,100 units
	31,500 units
	15,600 units
	20,300 units