Use the Following Information to Determine the Break-Even Point in Units

Multiple Choice

Use the following information to determine the break-even point in units (rounded to the nearest whole unit) : $\begin{array} { | l | r | } \hline \text { Unit sales } & 50.000 \text { Unit } \\\hline \text { Units selling price } & \$ 14.50 \\\hline \text { Unit variable cost } & \$ 7.50 \\\hline \text { Fixed costs } & \$ 185,000 \\\hline\end{array}$

A) 46,667
B) 8,455
C) 12,828
D) 24,800
E) 26,571