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?

		31,948 pounds
		39,889 pounds
		32,467 pounds
		42,650 pounds