Kim is thinking of organizing a fundraiser to support a local charity. She has planned to rent a banquet hall and provide the guests with food, entertainment, and various party favors. She has decided to charge $500 a person. After researching around town, Kim has discovered the following costs:

Fixed CostsRental fee of banquet hall $150,000 Advertising 50,000 Entertainment 4,000 Variable CostsPer GuestFood $12 Other miscellaneous costs 8

How many guests must attend in order for Kim to break even? A. 408 B. 417 C. 425 D. 443