Jimbo Elrod has obtained fixed and variable cost information for four potential locations for his professional wrestling school and summarized it in tabular form below. All values are in dollars.

What is the break$-$even point $($BEP$)$ for location $D$ if Jimbo decides to charge $$21$ per student?

Site Fixed Cost Variable Cost

A $10,00024$

B $12,00020$

C $14,00018$

D $16,00017$