Which of the following customers or activities could be used for break-even analysis for a company providing educational services? a. Units of product sold b. Number of students per course c. Number of holidays per semester d. Number of female instructors

The correct answer is b. Number of students per course. Break-even analysis relies on identifying a suitable activity measure—or "cost driver"—that closely reflects the business’s revenue generation and cost consumption. For a company providing educational services, the number of students per course is a logical driver because revenue is generally related to student enrollment, and many costs (such as instructor time, facility usage, or course materials) can also be tied to the number of students. Option a (Units of product sold) is more appropriate for manufacturing companies, where each "unit" represents a tangible product rather than a service component. Options c (Number of holidays per semester) and d (Number of female instructors) do not directly relate to service volume or cost drivers critical to break-even analysis for an educational service provider. Thus, number of students per course is the best activity measure for this purpose.