Given the information below:

Product A Product B

Price per Unit $$30$ $$28$

Valuable Cost$/$Unit $$18$ $$22$

Fixed cost $$35,000$ $$18,000$

What is the Break$-$Even Point of Product B$?$

A$)3,010$ units and $$84,258$

B$)2,997$ units and $$83,889$

C$)3,000$ units and $$84,000$

D$)3,092$ units and $$86,576$