Date Company Makes Calendars -Refer to the Figure

Multiple Choice

Date Company makes calendars. Information on cost per unit is as follows:
Fixed marketing expense totalled $13,000, and fixed administrative expense totalled $35,000. The price per calendar is $10.
$\begin{array}{lr}\text { Direct materials } & \$ 1.50 \\\text { Direct labour } & 1.20 \\\text { Variable overhead } & 0.90 \\\text { Variable marketing expense } & 0.40\end{array}$
-Refer to the Figure.What is the break-even point in units?

A) 2,167
B) 2,800
C) 5,833
D) 8,000