JAH Corporation sells a single product. Fixed costs include $2,500 in office rent, $510 in depreciation, $250 in utilities, and $2,990 for the office manager's salary.

It has a variable cost per unit of $450 made up of the following: $175 for DM, $90 for DL, $150 for Variable OH, and $35 for Variable Selling and Administrative Expenses.

The unit selling price is $500.

How many units must JAH Corporation sell in order to break-even?

A.

250

B.

60

C.

310

D.

125