A maker of computer games expects to sell 400,000 games at a price of $45 per game. These units cost $14 to produce. Selling, general, and administrative expenses are $1.4 million and depreciation is $270,000. What is the EBIT break-even point for the number of games sold in this case? O A. $53,871 B. $37,111 C. $45,161 D. $100,000