A business makes and sells a single type of product. The following information is available.
The business also has a semi-variable overhead associated with this type of product. The overhead is $\$ 32000$ when output is 20000 units, but rises to $\$ 40000$ when output is 40000 units.
What is the break-even point for this type of product?

1 )
5455 units
6000 units
3 )
7273 units
4 )
8000 units
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