Answer:
19,142.86 unit
Explanation:
Let the number of units be X
We know that,
Profit = Total Sales - Variable cost per unit × number of units - fixed cost - estimated depreciation
$0 = $487,000 - $21X - $39,000 - $46,000
$0 = $402,000 - $21 X
So, the X would be
= $402,000 ÷ $21 per unit÷
= 19,142.86 units
In a break even point, the firm has no profit or no loss so we assume the profit is $0