Balser Company Manufactures and Sells a Product Called JYMP -Balser Anticipates No Change in the Operating Results for JYMP

Balser Company manufactures and sells a product called JYMP. Results of last year for the manufacture and sale of JYMP's are as follows: $\begin{array}{lrr} \text { Sales ( \( 8,000 . J Y M P \) s at \( £ 120 \) each) . } &£ 960,000\\ \text { Less costs: } &\\ \text { Variable production costs. } &464,000\\ \text { Sales commissions (15\% of sales) . } &144,000\\ \text { Salary of product line manager.} &100,000\\ \text { Fixed product line advertising. } &160,000\\ \text { Fixed manutacturing overhead.} &132,000\\ \text { Total costs. } &1,000,000\\ \text {Net operating loss. } &£(40,000) \\\end{array}$

-Balser anticipates no change in the operating results for JYMP in the foreseeable future. Balser is reexamining all of its product lines and is trying to decide whether or not to discontinue the manufacture and sale of JYMPs. Total fixed manufacturing overhead costs would not be affected by a decision to drop any one product line. Assume that discontinuing the JYMP line would result in a £158,000 increase in the contribution margin of other product lines. How many JYMPs would have to be sold next year for the company to be as well off as if it just dropped the line and enjoyed the increase in contribution margin from other products?

A) 8,550 units.
B) 8,318 units.
C) 9,500 units.
D) 12,500 units.