What is the break-even point in number of customers if variable cost per unit is $5.65, selling price per unit is $15.40, and the fixed costs are $143,060.60? (Round all intermediate calculations to hundredth of a decimal (.00) unless they naturally round up to tenth of a decimal or a whole number.)

Select one: a. $14,672.88 b. $9,289.65 c. $227,080.32 d. $25,3290.46