Francois French Manufactures Cheese, Which He Normally Sells at €20/kg $\quad$

Francois French manufactures cheese, which he normally sells at €20/kg, on which sales commission of 5% is paid. Plant capacity is 7,500 kg/month. Income tax is levied at 30%. $\quad$$\quad$$\quad$$\quad$$\quad$$\text { Fixed costs }$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text { Costs per kg. }$
$\begin{array}{|l|r|l|c|}\hline \text { Plant depreciation } & £8,000 & \text { Direct materials } & £4 \\\hline \text { Other plant costs } & 15,000 & \text { Direct labor } & 2 \\\hline \text { Corporate salaries } & 10,000 & \text { Var. factory } \mathrm{O} / \mathrm{H} & 3 \\\hline \text { Advertising } & 3,000 & &\\\hline\end{array}$
The number of kilograms to sell to break-even is:

A) 3,273
B) 3,600
C) 3,000
D) 2,300
E) none of the above