A maker of computer games expects to sell 400,000 games at a price of $46 per game. These units cost $11 to produce. Selling, general, and administrative expenses are $1.5 million and depreciation is $270,000. What is the EBIT break-even point for the number of games sold in this case?

A) $42,857

B)$38,478

C)$136,364

D) $50,571