15 (3 points) Ruisseau Enterprises reports the following data: Selling price Variable manufacturing cost Fixed manufacturing cost 5 5 $ 40 45 22 Variable selling & administrative costs $201,000 Per month $ 6 Fixed selling & administrative costs $171,000 Per month How many units must the company produce and sell in order to break-even? 31,000 units. 21,000 units. 23,500 units. 16,833 units