Final answer:
To calculate the break-even point in units, divide the total fixed costs by the contribution margin per unit. In this case, the break-even point is 1,076 units.
Step-by-step explanation:
To calculate total revenue, multiply the selling price per unit by the number of units sold. In this case, the selling price is $50 and the number of units is 2,000. So, the total revenue is $50 * 2,000 = $100,000.
To calculate total cost, add the variable costs per unit to the fixed costs. The variable cost per unit is $24 and the fixed costs are $28,000. Therefore, the total cost is $24 * 2,000 + $28,000 = $76,000.
The break-even point in units can be found by dividing the total fixed costs by the contribution margin per unit. The contribution margin per unit is the difference between the selling price per unit and variable cost per unit. In this case, it is $50 - $24 = $26. So, the break-even point in units is $28,000 / $26 = 1,076.92, which can be rounded down to 1,076 units.