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 8: 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 $110,000 is: o A. 10,588 0 B. 3,667 o 0. 12,000 0 D. 7,059