The following information pertains to Boyd Company:

Sales*	$275,000
Manufacturing expenses:
Variable	$93,500
Fixed	$19,250
Selling and general expenses:
Variable	$30,250
Fixed	$16,445

* 27,500 units sold Boyd's break-even point in number of units is:

Select one:

a. 6,490

b. 5,500

c. 3,500

d. 10,120