ABC company manufactures a single product.Estimated cost data regarding the product, and other information for the product and the company are as follows:

sales price per unit

$40

Total variable production cost per unit

$22

Sales commission (computed on sales revenue)

5 %

Fixed costs and expenses:

Manufacturing overhead

$5,598,720

General and administrative

$3,732, 480

Effective income tax rate

40%

Compute the number of units the company must sell in the coming year in order to reach the breakeven point

A.388,000Units

B.972,000Units

C.583,200Units

D.518,400Units