Final answer:
To calculate the break-even point, divide the total fixed costs ($2,700,000) by the unit contribution margin ($50) which results in 54,000 units. Thus, option b. 54,000 units is the correct answer.
Step-by-step explanation:
To find the break-even point in units, we divide the total fixed costs by the unit contribution margin. Using the given figures, the fixed costs are $2,700,000 and the unit contribution margin is $50. Therefore, the break-even point in units would be calculated as follows:
Break-even point in units = Total Fixed Costs / Unit Contribution Margin
Break-even point in units = $2,700,000 / $50 = 54,000 units.
This means that the company must sell 54,000 units to cover all its fixed costs and break even. Hence, the correct answer is b. 54,000 units.