Blythe Company has provided the following information:

Sales price per unit Variable cost per unit

Fixed costs per month

$$45$

$14$

$$12,400$

What is the amount of sales in dollars required for Blythe to break even? $($Round any percentages to two decimal places and your final answer to the nearest dollar

A$.$ $$12,400$

B$.$ $$400$

C$.$ $$18,000$

D$.$ $$886$