Supplementary Questions $($may require basic knowledge of probability and$/$or prior introductory accounting and business concepts$)$

Assume that you can sell a new product at $$5\mathrm{.}00$ per unit. Variable costs are $$3\mathrm{.}00$ per unit, and fixed costs are $$20,000.$ What is the brtakeven point in sales units?

a$.7,500$

b$.12,500$

c$.5,000$

d$.10,000$