Assume a fixed cost for a process of $120,000. The variable cost to produce each unit of product is $35 and the selling price for the finished product is $50. Which of the following is the number of units that has to be produced and sold to break-even?
A) 5,000 units
B) 6,000 units
C) 8,000 units
D) 11,000 units
E) 12,000 units