10. At a volume of 20,000 units, Almount Industries reported sales revenues of $1,000,000, variable costs of $300,000, and fixed costs of $260,000. The company's break-even point in units is: A. 7,027 (rounded) B. 8,667 (rounded). C. 9,286 (rounded). D. 7,429 (rounded). E. None of the answers is correct