Desks R' Us Corporation Sells Desks at $480 Per Desk $\begin{array}{ll}\text { Direct materials } & \$ 195 \\\text { Direct labor } & 126 \\\text { Variable factory overhead } & 51\end{array}$

Multiple Choice

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

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