What is the breakeven point for Rough and Tough Clothiers, maker of heavy-duty dungarees? It has the following costs:

Raw materials: $15 per pair

Labor costs: $ 8 per pair

Commissions: $ 2 per pair

Utilities: $ 50,000

Rent: $ 96,000

Taxes: $ 30,000

Salaries: $150,000

The price of the dungarees is $55 per pair.

a.

13,040

b.

17,650

c.

10,867

d.

25,000