Paney Company makes calendars. Information on cost per unit is as follows: Sales price per calendar... $10.00 Direct materials................... $1.50 Direct labor..... $1.20 Variable overhead................... $0.90 Variable selling cost... $0.40 Fixed manufacturing overhead... $13,000 Fixed administrative expense..... $35,000 What is the company's break-even point in units? O 12,800 units 7,680 units O8,250 units O 8,000 units B