Mason Corporation's selling price was $20 per unit.Fixed expenses totaled $54,000, variable expenses were $14 per unit, and the company reported a profit of $9,000 for the year.The break-even point for Mason Corporation is:

A) 10,500 units
B) 4,500 units
C) 8,500 units
D) 9,000 units

Variable Expenses

Costs that change in proportion to the activity of a business, such as sales volume, production levels, or inventory.

Fixed Expenses

Costs that do not change with the level of production or sales activities over a short period.

Break-Even Point

The level of sales at which total revenues equal total costs, resulting in zero profit.