Screen Time is a direct marketer of popular DVD movies. Following is information about its revenue and cost structure:

Selling Price $13.00 per DVD
Variable Costs: Production (manufacturing costs) $3.00 per DVD
Selling and Administration (non manufacturing costs) $1.00 per DVD

Fixed Costs:

Production (manufacturing costs) $1,000,000 per year
Selling and Administration (non mfg costs) $3,000,000 per year

In which range does the break even point fall? Answer

A. Between 400,001 and 450,000 units
B. Between 450,001 and 500,000 units
C. Between 350,001 and 400,000 units
D. Between 300,000 and 350,000 units