The following information is available for Bess Manufacturing:

Unit selling price	$80
Direct material	$10 per unit
Direct Labour	$19 per unit
Variable factory overhead	$17 per unit
Variable selling & administrative expenses	$4 per unit
Total fixed costs per annum	$250,000

The break-even point in units needed to yield a target net profit of $80,000 is:

A.

9,706

B.

2,667

C.

6,471

D.

11,000