单选题 A firm has fixed costs of ￡100 000 per month and variable costs of ￡25 for item. It proposes to sell these items for ￡50 each. What is the break-even output for this firm? ______

A、 4 000 units
B、 4 000 units in a month.
C、 Cannot be worked out from the information.
D、 2 000 units per month.

【正确答案】 B

【答案解析】[解析] 当固定成本为每个月100000欧元，可变成本为每单位25欧元，价格为每单位50欧元，则收支平衡点为每个月售出4000单位。