Oak Corporation Sells Desks at $480 Per Desk $$\begin{array} { l r } \text { Direct materials } & \$ 195 \\\text { Direct labor } & 126 \\\text { Variable factory overhead } & 51\end{array}$$

Multiple Choice

Oak Corporation sells desks at $480 per desk.The costs associated with each desk are as follows: $$\begin{array} { l r } \text { Direct materials } & \$ 195 \\\text { Direct labor } & 126 \\\text { Variable factory overhead } & 51\end{array}$$ Total fixed costs for the period are $456,840.The break-even point in desks is _____.

A) 952 desks
B) 1,228 desks
C) 4,230 desks
D) 5,458 desks