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A company manufactures a single product which has the following cost structure based on a production + sales budget of 10,000 units. per kg) Materials (4 kg at 3 12 Direct labour hours (5 hours at 7 per hour) 35 Variable overheads are recovered at 8 per direct labour hour. Other costs include Factory fixed overheads Selling and distribution overheads Fixed administration overheads 120,000 160,000 80,000 The selling and distribution overheads include a variable element due to a distribution cost of 2 per unit. Selling price is 129. How many units have to be sold for the class to break-even? A 8,500 B 9,000 C 9,500 D 1,000