A business produces and sells just one kind of product. The information given is as follows, per unit: Selling price: $\$10.80$ Direct material: $\$2.20$ Direct labour: $\$4.20$ This business also incurs a semi-variable overhead linked to this product. The overhead is $\$32\,000$ at an output level of $20\,000$ units, and increases to $\$40\,000$ when output reaches $40\,000$ units. At what output level is the break-even point for this product?
- A$5455$ units
- B$6000$ units
- C$7273$ units
- D$8000$ units