Mariposa Corporation sells "Bigger", its only product. The following information aailable for th current month.

Selling Price per unit $102

Standard fixed manufacturing costs per unit $50

Variable selling and administrative costs per unit $8

Standard variable manufacturing costs per unit $3

Fixed selling and administrative costs $40,000

Units produced 16,000 units

Units sold 9,600

What is the absorption costing breakeven point in units?

A. 3,077 units

B. 7,805 units

C. 9,231

D. 976 units