Jenkins Corporation Sells One Product What Is the Variable Costing Breakeven Point in Units? (Round

Jenkins Corporation sells one product.The following information is available for the current month:
$$\begin{array} { l l } \text { Selling price per unit } & \$ 110 \\\text { Standard fixed manufacturing costs per unit } & \$ 49 \\\text { Variable selling and administrative costs per unit } & \$ B \\\text { Standard variable manufacturing costs per unit } & \$ 3 \\\text { Fixed selling and administrative costs } & \$ 44,000 \\\text { Wnits produced } & 14,800 \text { units } \\\text { Units sold } & 9,600 \text { units }\end{array}$$
What is the variable costing breakeven point in units? (Round your final answer up to the next whole unit. )

A) 6,930 units
B) 7,796 units
C) 7,157 units
D) 7,374 units