A company that makes cell phones has the following cost structure. They have fixed costs of $145,000 per period and manufacturing costs of $15.16 per cell phone. Advertising is expected to be $25,000 per period and a special promotional contest will involve providing a free case for a cost of $5.30 per cell phone. Each cell phone sells for $49.95. What is the break-even point in the number of phones?

Select one:

a. 4917

b. 4886

c. 4240

d. 5765