Final answer:
The correct answer is option B. The calculation of the break-even point in units requires financial data, such as fixed costs, variable costs, and selling price, which is not provided in the context. Thus, the break-even point for Serendipity Sound is not calculable from the given information.
Step-by-step explanation:
To determine the break-even point in units for Serendipity Sound, one must have specific financial data, such as fixed costs, variable costs per unit, and the selling price per unit. The break-even point is calculated by dividing the total fixed costs by the contribution margin per unit, which is the selling price minus the variable cost per unit. Without this information, one cannot calculate the break-even point.
In the context provided, there is no data about costs or revenue. Therefore, the correct answer is: B) The break-even point is not calculable from the given information.
This aligns with choice B and explains why choice D would require additional details that are not provided in order to calculate the break-even point. It's crucial to remember that the break-even point is a critical figure for businesses to understand at what point they will start making a profit and for pricing strategies.