Premium Beds Is a Retailer of Luxury Bed Frames Located

Premium Beds is a retailer of luxury bed frames located in Los Angeles,California.Due to a recent industry-wide financial crisis,the CFO of Premium Beds fears a significant drop in the firm's upcoming income stream.The CFO asked you to use the company financial information provided below.
The annual breakeven point in unit sales is calculated to be:

A) 1,600 units.
B) 2,000 units.
C) 3,400 units.
D) 1,300 units.
E) 2,600 units.