A Recent Income Statement of Black Corporation Reported the Following $\begin{array}{lr}\text { Sales revenue } & \$ 8,000,000 \\\text { Variable costs } & 5,000,000 \\\text { Fixed costs } & 2,200,000\end{array}$

A recent income statement of Black Corporation reported the following data: $\begin{array}{lr}\text { Sales revenue } & \$ 8,000,000 \\\text { Variable costs } & 5,000,000 \\\text { Fixed costs } & 2,200,000\end{array}$ If these data are based on the sale of 20,000 units, the break-even point would be:

A) 9,565 units (rounded) .
B) 11,000 units (rounded) .
C) 7,586 units (rounded) .
D) 14,667 units (rounded) .
E) None of the other answers is correct.