To calculate the break-even point, we need to determine how many units must be sold to cover all

fixed and variable costs. The formula to calculate the break-even point in units is:

Break-even units=Total Fixed CostsSelling Price per Unit−Variable Cost per Unit\text{Break-even

units} = \frac{\text{Total Fixed Costs}}{\text{Selling Price per Unit} - \text{Variable Cost per

Unit}}Break-even units=Selling Price per Unit−Variable Cost per UnitTotal Fixed Costs

Given:

Selling Price per Unit = $0.55

Variable Cost per Unit = $0.45 + $0.02 = $0.47

Contribution Margin per Unit = $0.55 - $0.47 = $0.08

Total Fixed Costs:

Total Fixed Costs=1500+4000+500=6000\text{Total Fixed Costs} = 1500 + 4000 + 500 =

6000Total Fixed Costs=1500+4000+500=6000

Break-even units:

Break-even units=60000.08=75,000 units\text{Break-even units} = \frac{6000}{0.08} = 75,000 \text{

units}Break-even units=0.086000 =75,000 units

Therefore, the correct answer is C. 75,000 units.