A proposal for implementing a new product line has an annual fixed cost of$$ $$60,000,$ variable cost of$$ $$35$ per unit of$$ output, and revenue$($selling price$)$ of$$ $$55$ per unit of output.

What is the$$ break$-$even quantity?

Part $2$

A$.$

$6,000$ units per year

B$.$

$2,000$ units per year

C$.$

$20,000$ units per year

D$.$

$3,000$ units per year