A company manufactures and sells a single product for $40 per unit. Cost data regarding this product are as follows: Variable Manufacturing Costs per unit $20 Variable Selling Expenses per unit $6 Fixed Manufacturing Overhead $208,000 Fixed Administrative Costs $324,000 The breakeven points (where net income is zero) in units is:

A. 26,600 units

B.38,000 units

C.40,000 units

D.13,300 units