Answer :
The breakeven point in unit sales can be calculated by dividing the fixed expenses by the contribution margin per unit. The breakeven point in unit sales is approximately 220,930 units.
First, we need to find the contribution margin per unit. The contribution margin is the selling price per unit minus the variable expenses per unit. However, the variable expenses per unit are not given in the question, so we cannot directly calculate the contribution margin. Instead, we can use the given information to calculate the contribution margin ratio. The contribution margin ratio is the contribution margin per unit divided by the selling price per unit. In this case, the selling price per unit is $10 and the net operating income is $12,000. The contribution margin ratio can be calculated by dividing the net operating income by the sales revenue: $12,000 / $280,000 = 0.043 (rounded to three decimal places).
Next, we can use the contribution margin ratio to calculate the contribution margin per unit. Since the selling price per unit is $10, the contribution margin per unit is $10 * 0.043 = $0.43.
Finally, we can calculate the breakeven point in unit sales by dividing the fixed expenses ($95,000) by the contribution margin per unit ($0.43): $95,000 / $0.43 = 220,930.23 (rounded to the nearest whole number).
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