From the statement of the problem, we know that:
• The revenue is given by:
[tex]R(x)=258x,[/tex]• The total cost is given by:
[tex]C(x)=26x+974000.[/tex]Where x is the number of units produced and sold.
The manufacturer will break even when the revenue is equal to the total cost:
[tex]\begin{gathered} R(x)=C(x), \\ 258x=26x+974000. \end{gathered}[/tex]Solving the last equation for x, we get:
[tex]\begin{gathered} 258x-26x=974000, \\ 232x=974000, \\ x=\frac{974000}{232}, \\ x\cong4198. \end{gathered}[/tex]The manufacturer will break even when the number of units is 4198.
Answer
C. 4198 units