Wilson's Meats has fixed costs of $.60 for every pound of meat it sells 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.		31,948 pounds
B.		39,889 pounds
C.		32,467 pounds
D.		42,650 pounds