At the accounting break-even point, Swiss Mountain Gear sells 14,600 ski masks at a price of $10 each. At this level of production, the depreciation is $58,000 and the variable cost per unit is $4. What is the amount of the fixed costs at this production level?

A. $29,600
B. $52,400
C. $61,300
D. $87,600
E. $145,600

Ans: A. $29,600

Business

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