Calculate the break$-$even units if fixed costs are $$12,000$ and coffee has a

price and cost of $$3\mathrm{.}10$ and $$0\mathrm{.}50$ per cup, respectively.

a$.$How many units?

b$.$ What would be the break$-$even revenues at a price of $$3\mathrm{.}10?$

a$.$ a$.3871,$ b $$12,500$

b$.$ a$.4661,$ b $$14,000$

c$.$ a$.3529,$ b $$14,307$

d$.$ a$.4615,$ b $$14,307$