The variable cost have been estimated at $7.00 per unit production and sale. The Fixed Cost ascends aproximately at $ 56,000 the year. If the price of sale is established in $ 25. How much units must be manufactured and sold to reach the breakeven point?

a) Q=31.11

b) Q=31..11 y Q=-31.11

c) Q= -31.11

d) Q= 3,100

e) Q= 3,111