Zenith Manufacturing Limited sells a single product at ₦2,500 per unit. Variable costs are ₦1,500 per unit and total fixed costs are ₦4,000,000 per annum. What is the breakeven point in units?

Contribution per unit = ₦2,500 − ₦1,500 = ₦1,000. Breakeven point = Fixed costs ÷ Contribution per unit = ₦4,000,000 ÷ ₦1,000 = 4,000 units. Options A, B, and D result from incorrect formulations of the breakeven formula.