单选题 An analyst does research about breakeven quantity of sales and gathers the following information about a company:
Number of units sold 3.2 million
Sales price per unit $350
Variable cost per unit $150
Fixed operating cost $450 million
Fixed financing cost $125 million
The company's breakeven point is closest to:
A. 1625000 units.
B. 2250000 units.
C. 2875000 units.

【正确答案】 C
【答案解析】[解析] QBE=(fixed operating costs+fixed financing costs)/(price-variable cost per unit)=($450000000+$125000000)/($350-$150)=2875000 units。