A project has unit raw material costs of R$20.00, sales commissions of 5% and sales tax of 10%. Monthly rental costs are R$6,000.00, salaries are R$9,000.00, condominium costs R$2,000.00 and...

A project has unit raw material costs of R$20.00, sales commissions of 5% and sales tax of 10%. Monthly rental costs are R$6,000.00, salaries are R$9,000.00, condominium costs R$2,000.00 and concessionaires (electricity, gas, etc.) R$4000.00. The unit price of the products is estimated at R$100.00. The operating break-even point is:

a) 314

b) 418

c) 324

d) 516