EJL Herbal Remedies sells several products for an average price of $17 per unit. Average variable costs per unit are as follows:

Direct material	$5.00
Direct labor	$1.00
Indirect manufacturing costs	$0.50
Selling commissions	$3.00

EJL's annual fixed costs total $82,500.

The contribution margin per unit is:

A) $7.50

B) $10.50

C) $12

D) $14

The number of units that EJL must sell each year to break even is: