A maker of computer games expects to sell 400,000 games at a price of $49 per game. These units cost $15 to produce. Selling, general, and administrative expenses are $1.3 million and depreciation is $280,000. What is the EBIT break-even point for the number of games sold in this case? A. $38,235 B. $46,471 C. $32,245 D. $86,667