Which of the following statements accurately describes how costs and benefits are calculated? a. cost-benefit analysis is an attempt to get benefits to exceed costs. b. money is an important cost but not the only one. c. benefits do not always increase as costs increase. d. calculations of cost and benefit are based on personal preferences.

3,636 units

Explanation:

The computation of break-even point in units is shown below:-

Break-even point in units = Fixed cost decreased ÷ Contribution margin per unit

= ($120,000) ÷ ($48 - $15)

= $120,000 ÷ $33

= 3,636.36 units

or

= 3,636 units

Therefore for computing the break-even point in units we simply applied the above formula and ignore all other values as they are not relevant.