Wilson's Meats has fixed costs of $19,500 given a sales level of 32,500 pounds. It charges $3.89 per pound of top-grade ground beef. The variable cost per pound is $2.99. If depreciation is $16,400, what is the accounting profit break-even point?

A. 3,444 pounds

B. 12,007 pounds

C. 39,889 pounds

D. 21,667 pounds