To find the break-even point in terms of quantity, we need to use the following formula:
Break-even point (units) = Total Fixed Costs / (Selling price per unit - Variable cost per unit)
Plugging in the given values, we get:
Break-even point (units) = 350,000 / (100 - 60)
Break-even point (units) = 350,000 / 40
Break-even point (units) = 8,750
Therefore, the break-even point in terms of quantity is 8,750 units.