Hayes Company operated at normal capacity during the current year. Sales totalled 27522 units at an average price of $21.02 per unit. Variable manufacturing costs were $10.68 per unit, and variable marketing costs were $8.35 per unit sold. Fixed costs were incurred uniformly throughout the year and amounted to $156722 for manufacturing and $55537 for marketing. What is Hayes break-even point in units for the current year?

Select one:

a. 20528

b. 106663

c. 27522

d. 78755