The correct answer is A .

The original gross profit dollars are calculated from the current gross profit per unit multiplied by units sold:

$6 gross profit × 100 units = $600 total gross profit

At the lower $16 price, the gross profit per unit drops to $2 . To break even on total gross profit, the item must still generate $600 in gross profit dollars.

Calculation:

$600 ÷ $2 gross profit per unit = 300 units

So the item must sell 300 units at the $16 price to break even on gross profit.

This aligns with CPCM pricing analytics because CMKG identifies breakeven analysis as a pricing measure and explains that break-even is where total costs and total sales meet. CMKG also states that pricing analytics must be understood for both calculation and strategic implication.

Option B is wrong because selling 100 units at $2 gross profit only generates $200, which is far below the original $600. Option C gives $250 gross profit, still too low. Option D would generate $1,200 gross profit, which exceeds break-even.