Table $5-1.$ Steel Shelf Company

Category Cost Payment Period Cost

Rent Monthly $$3,000$

Utilities Monthly $1,100$

Insurance Quarterly $1,200$

Property Taxes Annually $6,000$

Steel Per Shelf $9\mathrm{.}00$

Forming Per Shelf $0\mathrm{.}25$

Labor Per Shelf $0\mathrm{.}75$

Price Per Shelf $20\mathrm{.}00$

Refer to Table $5-1.$ The Steel Shelf Company has to produce $\_\_\_\_\_\_\_\_$ shelves on an annual basis to break even.

a$.$

$6,960$

b$.$

$500$

c$.$

$13,560$

d$.$

$6,000$