Madengrad Company manufactures a single electronic product called Precisionmix. This unit is a batch-density monitoring device attached to large industrial mixing machines used in flour, rubber, petroleum, and chemical manufacturing. Precision mix sells for $900 per unit. The following variable costs are incurred to produce each Precision mix device:

Direct labor $180

Direct materials 240

Factory overhead 105

Total variable production costs 525

Marketing costs 75

Total variable costs $600

Madengrad's income tax rate is 40%, and annual fixed costs are $6,600,000. Except for an operating loss incurred in the year of incorporation, the firm has been profitable over the last 5 years.

The annual sales volume required for Madengrad Company to break even is

A. 22,000 units.

B. 13,888 units.

C. 11,000 units.