A company uses activity-based costing and has the following cost structure: selling price $50, cost per batch $500, batch size 100 units, unit level costs $30 per unit, facility costs $50000 and product costs $20000. what is the break-even point in units? For simplicity, assume that partial batches are permissible; ie, you don't need to find a round number of batches. A. 4442 B. 4667 C. 4810 D. 5157