Pauley Company provides home health care. Pauley charges $85/hour for professional care. Variable costs are $29/hour and fixed costs are $78,000. Next year, Pauley expects to charge out 12,000 hours of home health care. What is the break-even point in hours? (Round to the nearest whole hour.)

a. 12,000

b.2,229

c.3,714

d. 1,393

e. 5,571