A recent income statement of Benton Corporation reported the following data:

Sales revenue	$	8,000,000
Variable costs		5,000,000
Fixed costs		2,200,000

If these data are based on the sale of 20,000 units, the break-even point would be:

Select one:

A. None of the answers is correct.

B. 9,565 units (rounded).

C. 7,586 units (rounded).

D. 11,000 units (rounded).

E. 14,667 units (rounded).