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 $110,000 is:

A.

10,588

B.

12,000

C.

7,059

D.

3,667