You love dogs and want to set up a dog training business. It will cost you $28,000/month in fixed cost for rentm insurance, utilities, landscape maintenance, website advertising and maintenance, and your own salary. You can hire dog trainers as needed for $25 per dog training session. You think that during your first year, you can sell an average of 200 dog training sessions per month. What price do you need to charge the customers per session to break even?

a. $140

b. $1,120

c. $5.60

d. $125

e. $165