Answer:
171 units
Explanation:
Break-even point = fixed cost / Divide by contribution margin per unit.
fixed costs = £12,000
Contribution margin per unit = selling price - variable cost per unit
Selling price £88: variable cost £18
contribution margin per unit
= £88 - £18
=£70
Break-even point = £12,000/£70
=171.42
=171 units
