13) A manager has determined that a potential new product can be sold at a price of $100.00 each. The cost to produce the product is $75.00, but the equipment necessary for production must be leased for $175,000 per year. What is the break-even point?

A) 3,000 units.

B) 5,000 units.

C) 7,000 units.

D) 10,000 units.

E) 25,000 units.