Beta Company sells wrist watches at $74 each. Variable cost incurred is $60 for each unit. The break-even point for Beta is 4,900 wrist watches. Determine the number of wrist watches that Beta must sell to earn an operating income of $92,100.

a.13,158 wrist watches

b.6,145 wrist watches

c.11,479 wrist watches

d.7,039 wrist watches