Solve the Problem $\$ 2,093$ Variable Cost Per Items $\$ 34.50$ Price at Which the Item Is Sold

Multiple Choice

Solve the problem.
-The fixed and variable costs to produce an item are given along with the price at which an item is sold. Determine the break-even point. Fixed cost: $\$ 2,093$
Variable cost per items: $\$ 34.50$ Price at which the item is sold: $\$ 80.00$

A) 18 items
B) 61 items
C) 46 items
D) 26 items