Lamar has the following data:

Selling Price	$	40
Variable manufacturing cost	$	22
Fixed manufacturing cost	$	150,000	per month
Variable selling & administrative costs	$	6
Fixed selling & administrative costs	$	120,000	per month

How many units must Lamar produce and sell in order to break-even?

a) 8,333 units.

b) 12,500 units.

c) 15,000 units.

d) 22,500 units.