Data concerning Buchenau Corporation's single product appear below: The break-even in monthly unit sales is closest to:

A) 3,111
B) 6,892
C) 4,040
D) 13,525

The break-even point can be calculated using the formula:

Break-even point = Fixed costs / (Selling price per unit - Variable cost per unit)

Given data:
Selling price per unit = $75
Variable cost per unit = $50
Contribution margin per unit = Selling price per unit - Variable cost per unit = $75 - $50 = $25
Fixed costs = $101,500

Break-even point = $101,500 / $25 = 4,060 units
Therefore, the closest option to the break-even in monthly unit sales is 4,040 units, which is option C.

Unit sales to break even = Fixed expenses ÷ Unit CM
= $466,620 ÷ ($150.00 per unit - $34.50 per unit)
= $466,620 ÷ $115.50 per unit
= 4,040 units