Pedro Pony Ltd sells widgets to the manufacturing industry at a price of 58 per widget. His cost structure is as follows:

Material cost per unit = 20

Direct labour cost per unit = 14

Other variable overhead cost per unit = 4

Annual fixed manufacturing overhead = 19,000

Annual fixed selling and administrative overhead = 11,000

What is the break-even point of the business in units?

	a.	1,500
	b.	1,250
	c.	950
	d.	792