The following information is available for Bess Manufacturing: Unit selling price Direct material $10 per unit Direct Labour $19 per unit Variable factory overhead $1? per unit Variable selling 3a administrative expenses $4 per unit Total fixed costs per annum $250,000 The breakeven point in units needed to yield a target net profit of $65,000 is: O A. 9,265 O B. 6,1?7 O C. 10500 O D. 2,167