WidgetMaker Has Discovered That Its Fixed Costs Are $100,000 Per

WidgetMaker has discovered that its fixed costs are $100,000 per month.If WidgetMaker sells its widgets for $35 per unit based upon a cost of $15 per unit to manufacture (variable costs) then how many widgets per year must WidgetMaker sell in order to break-even?

A) 5,000
B) 34,286
C) 60,000
D) None of the above