Lyons Co. manufactures and sells a single product. Price and cost data regarding this product are as follows: Selling price $50 per unit Variable manufacturing cost $20 per unit Variable selling & administrative expenses $6 per unit Fixed manufacturing overhead $208,000 per year Fixed selling & administrative expenses $324,000 per year What is the break-even point in units per year? 15,200 units. 22,167 units. 38,000 units. 40,000 units