A business produces 5,000 units per month. Costs include: $12,000 on raw materials, $20,000 on operators and $14,000 on sales people. Other costs of running the factory were $50,000 for rent and $40,000 on other fixed overheads. In order to break even the selling price per unit will have to be:

a) $25.20 b) $29.60 c) $27.20 d) $28