Moyas Corporation sells a single product for $20 per unit.Last year, the company's sales revenue was $300,000 and its net operating income was $24,000.If fixed expenses totaled $96,000 for the year, the break-even point in unit sales was:

A) 12,000 units
B) 9,900 units
C) 15,000 units
D) 14,100 units

Net Operating Income

The income from a company's primary business operations, excluding deductions of interest and taxes.

Fixed Expenses

Costs that do not change with the level of production or sales over a short period of time, such as rent or salaries.

Break-Even Point

The level of production or volume of sales at which total costs and total revenue are equal, resulting in no net loss or gain.