Sanchez & Ryan, Inc, sells a single product. This year, 20,000 units were sold resulting in $130,000 of sales revenue, $60,000 of variable costs, and $17,500 of fixed costs. 16. The break-even point in units for a year is: (for Sanchez & Ryan) A) 2,000 units. B) 3,000 units. C) 5,000 units. D) 10,000 units.