Tany Corporation is a small table manufacturing company operating in the north of Puerto Rico .
Managers estimate the following costs per unit (one table)
Direct material (DM)	$6.00
Direct labor (DL)	$4.00
Variable manufacturing overhead (VMO)	$3.00
Variable administrative expenses (VAE)	$1.00
The estimated contribution margin is	30%
Monthly fixed costs are
Manufacturing	$10,000.00
Administrative	$5,000.00

	a.	2,000
	b.	2,200
	c.	2,500
	d.	2,750