Angel Toys Is a Producer of Tiny Dolls for Children

Angel Toys is a producer of tiny dolls for children.Following is information about its revenue and cost structure: $\begin{array}{ll}\text { Selling price per doll }&\$8.00\\\text { Variable costs per doll: }\\\text { Production (manufacturing costs) } & \$ 1.20 \\\text { Selling and administration (non-manufacturing costs) }&\$ 0.40\\\text { Total fixed costs: }\\\text { Production (manufacturing costs) } & \$ 40,000 \text { per year } \\\text { Selling and administration (non-manufacturing costs) } & \$ 32,000 \text { per vear }\end{array}$ In which range does the break-even point fall?

A) Between 5,000 and 6,000 units
B) Between 6,000 and 7,000 units
C) Between 10,000 and 11,000 units
D) Between 11,000 and 12,000 units