Magpie Inc. sells a single product for $40 per unit. Variable production costs are $12 per unit. Fixed overhead costs amount $54,000 per month. Variable selling costs are $8 per unit. Fixed selling costs are $6,000 per month. Last month, the company produced 10,000 units and sold 8,000 units.

What is the company's breakeven point in units (rounded)?

• A.

  8,000

• B.

  3,333

• C.

  4,000

• D. 3,000