Break-even point in units Steps:

• Compute unit contribution margin: selling price minus variable cost per unit ($100 -$60 = $40).
• Apply break-even formula: total fixed costs divided by unit contribution margin ($90,000 /$40).
• Perform division: 90,000 ÷ 40 = 2,250 units.
• Note: actual sales of 15,000 units exceed this, yielding profit, but question likely seeks break-even despite wording.

Why C is correct:

• Break-even units equal fixed costs divided by contribution margin per unit, per cost-volume-profit analysis.

Why the others are wrong:

• A. 1750: Too low; assumes unrealistically high $51.43 contribution margin.
• B. 1875: Too low; assumes $48 contribution margin.
• D. 2625: Too high; assumes unrealistically low $34.29 contribution margin.

Final answer: C