Narchie Sells a Single Product for $50

Narchie sells a single product for $50. Variable costs are 60% of the selling price, and the company has fixed costs that amount to $400,000. Current sales total 16,000 units.
Narchie:

A) will break-even by selling 8,000 units.
B) will break-even by selling 13,333 units.
C) will break-even by selling 20,000 units.
D) will break-even by selling 1,000,000 units.
E) cannot break-even because it loses money on every unit sold.