CVP Analysis $($LO $12\mathrm{.}2)$

Selected information for four different companies is listed below.

Required:

$($a$)$ Calculate the contribution margin and contribution margin ratio for each company.

$($b$)$ Determine the break$-$even point for each company.

$($c$)$ Determine the number of units that must be sold to earn the desired profit for each

company.

After solving all parts to this problem, answer the following multiple choice question:

What is the break$-$even point for company C$?$

$3,302$ units

$80,000$ units

$18,450$ units

$36,000$ units