Date Company makes calendars. Information on cost per unit is as follows: Direct materials $1.50 Direct labour 1.20 Variable overhead 0.90 Variable marketing expense 0.40 Fixed marketing expense totalled $13,000, and fixed administrative expense totalled $35,000. The price per calendar is $10. Refer to the Figure, What is the break-even point in units? Oa. 2,800 Ob. 2,167 Oc. 8,000 Od. 5,833