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. 14,100 units
D. 15,000 units
Answer: A
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